Estonia vs China
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇪🇪 Estonia — Local Income Tax Supplement
Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings — only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.
🇨🇳 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.
Estonia vs China: Key Tax Differences (2026)
💰 Income Tax: 🇨🇳 China has a higher top income tax rate (22% vs 3–45%). 🇪🇪 Estonia is more favourable for high earners.
🛒 VAT/Sales Tax: Estonia has a higher consumption tax (9–24% vs 6–13%).
🏢 Corporate Tax: 🇪🇪 Estonia offers a lower corporate rate (22% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇨🇳 China taxes investment gains at a lower rate (20% vs 22%), benefiting investors.