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China vs Vietnam
Tax Rate Comparison

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

🇨🇳 China
vs
🇻🇳 Vietnam
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
3–45%
Continued deduction reforms; threshold adjustments likely
No change
5–35%
Tax reform discussions; personal deduction amounts updating
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–13%
13%/9%/6% structure maintained
No change
0–10%
10% standard rate restored; no further reduction
No change

Corporate Tax Rate

Corporate Tax Rate
25%
Pillar Two implementation progressing
No change
20%
20% standard; Pillar Two implementation for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
20%
National property tax reform bill still pending
No change
0.1–20%
0.1% securities, 2% property; no change
No change

Social Security & Payroll

Social Security / Payroll
~36%
Gradual unification of social insurance base ongoing
No change
~32%
Social insurance law revision expanding coverage
No change
State, Regional & Local Taxes

🇨🇳 China — Provincial, Municipal & Surcharge Taxes

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

🇻🇳 Vietnam — Provincial & Local Taxes

Vietnam's 63 provinces and municipalities have limited independent taxing powers. The General Department of Taxation (GDT) administers national taxes through provincial tax departments. Provinces may levy natural resource taxes (NRT) on extractive industries at 1%–40% of resource value, and certain fees. Land use fees and land lease fees vary by province based on Land Prices Tables set annually by provincial People's Committees. Ho Chi Minh City and Hanoi have the highest land prices.

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

China vs Vietnam: Key Tax Differences (2026)

💰 Income Tax: 🇨🇳 China has a higher top income tax rate (3–45% vs 5–35%). 🇻🇳 Vietnam is more favourable for high earners.

🛒 VAT/Sales Tax: China has a higher consumption tax (6–13% vs 0–10%).

🏢 Corporate Tax: 🇻🇳 Vietnam offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

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