WorldTax CompareAll Comparisons

Iran vs China
Tax Rate Comparison

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

🇮🇷 Iran
vs
🇨🇳 China
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
0–35%
Fiscal pressure from oil sanctions; rate reform possible
No change
3–45%
Continued deduction reforms; threshold adjustments likely
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10%
10% standard maintained
No change
6–13%
13%/9%/6% structure maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
25% standard; sanctions create significant tax planning distortions
No change
25%
Pillar Two implementation progressing
No change
Capital Gains Tax
Capital Gains Tax
25%
25% via income
No change
20%
National property tax reform bill still pending
No change
Social Security & Payroll
Social Security / Payroll
~30%
SSO; formal sector proportion low
No change
~36%
Gradual unification of social insurance base ongoing
No change
State, Regional & Local Taxes

🇮🇷 IranProvincial & Municipal Taxes

Iran's 31 provinces and municipalities have limited independent taxing powers. Municipal contributions (عوارض شهرداری) are levied on construction, business licences, and various services. The Iranian National Tax Administration (INTA) administers national taxes. Significant portions of the economy operate in the informal sector or through foundations (bonyads) that have historically avoided taxation. Sanctions have severely distorted the economy and tax base. The value-added tax has been progressively expanded since 2008.

🇨🇳 ChinaProvincial, 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.

⚠️ 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.

Iran vs China: Key Tax Differences (2026)

💰 Income Tax: 🇨🇳 China has a higher top income tax rate (0–35% vs 3–45%). 🇮🇷 Iran is more favourable for high earners.

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

🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).

📈 Capital Gains: 🇨🇳 China taxes investment gains at a lower rate (20% vs 25%), benefiting investors.

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