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China vs South Korea
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡จ๐Ÿ‡ณ China
vs
๐Ÿ‡ฐ๐Ÿ‡ท South Korea
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
3โ€“45%
Continued deduction reforms; threshold adjustments likely
No change
6โ€“45%
Stable; political debate on top rate reduction
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
6โ€“13%
13%/9%/6% structure maintained
No change
10%
Standard 10% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
Pillar Two implementation progressing
No change
9โ€“24%
Competitiveness discussions vs global peers
No change
Capital Gains Tax
Capital Gains Tax
20%
National property tax reform bill still pending
No change
0โ€“45%
Financial income taxation reform continuing
No change
Social Security & Payroll
Social Security / Payroll
~36%
Gradual unification of social insurance base ongoing
No change
~18.5%
Contribution rates stable; pension reform discussion
No change
State, Regional & Local Taxes

๐Ÿ‡จ๐Ÿ‡ณ China โ€” Provincial, Municipal & Surcharge Taxes

China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16โ€“23% depending on province). Cities impose Urban Maintenance & Construction Tax (1โ€“7% of VAT paid). Education surcharges add 3โ€“5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.

๐Ÿ‡ฐ๐Ÿ‡ท South Korea โ€” Local Income Tax & Resident Tax

South Korea's 17 metropolitan/provincial governments levy local income tax at 10% of national income tax. Property holding tax (Jongbu-se) is a national progressive tax on higher-value properties. Local education taxes and acquisition taxes apply to property transfers. Seoul has higher effective rates due to property values.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

China vs South Korea: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: China and South Korea have similar top income tax rates (3โ€“45% vs 6โ€“45%).

๐Ÿ›’ VAT/Sales Tax: China has a higher consumption tax (6โ€“13% vs 10%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฐ๐Ÿ‡ท South Korea offers a lower corporate rate (24% vs 25%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡จ๐Ÿ‡ณ China taxes investment gains at a lower rate (20% vs 45%), benefiting investors.

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