Romania 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
🇷🇴 Romania — Local & County Taxes
Romania's 41 counties (judeţe) and Bucharest municipality do not set income tax — this is nationally set. Municipalities levy local taxes including property tax (impozit pe clădiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.
🇨🇳 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.
Romania vs China: Key Tax Differences (2026)
💰 Income Tax: 🇨🇳 China has a higher top income tax rate (10% vs 3–45%). 🇷🇴 Romania is more favourable for high earners.
🛒 VAT/Sales Tax: Romania has a higher consumption tax (5–19% vs 6–13%).
🏢 Corporate Tax: 🇷🇴 Romania offers a lower corporate rate (16% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇷🇴 Romania taxes investment gains at a lower rate (10% vs 20%), benefiting investors.