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Malawi vs China
Tax Rate Comparison

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

🇲🇼 Malawi
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%
35% top; IMF program conditions
No change
3–45%
Continued deduction reforms; threshold adjustments likely
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16.5%
16.5% VAT maintained
No change
6–13%
13%/9%/6% structure maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; mining sector developing
No change
25%
Pillar Two implementation progressing
No change

Capital Gains Tax

Capital Gains Tax
30%
30% CGT maintained
No change
20%
National property tax reform bill still pending
No change

Social Security & Payroll

Social Security / Payroll
~10%
MASM; pension coverage expanding
No change
~36%
Gradual unification of social insurance base ongoing
No change
State, Regional & Local Taxes

🇲🇼 MalawiDistrict & City Councils

Malawi's 28 district councils and city/town assemblies levy property rates, trading licences, and local service charges. The Malawi Revenue Authority (MRA) administers national taxes. Malawi is landlocked and one of the world's poorest countries — highly dependent on tobacco exports (declining due to health campaigns), tea, and sugar, plus significant international aid. An IMF Extended Credit Facility has been supporting fiscal consolidation. The kwacha has experienced significant depreciation, complicating tax bracket real values over time.

🇨🇳 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.

Malawi vs China: Key Tax Differences (2026)

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

🛒 VAT/Sales Tax: Malawi has a higher consumption tax (16.5% vs 6–13%).

🏢 Corporate Tax: 🇨🇳 China offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇨🇳 China taxes investment gains at a lower rate (20% vs 30%), benefiting investors.

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