China: Commercial tax rate

* indicates monthly or quarterly data series
 China

Tax rate, percent of commercial profits

 Latest value 59.20
 Year 2019
 Measure percent
 Data availability 2013 - 2019
 Average 66.17
 Min - Max 59.20 - 68.80
 Source The World Bank (doing business survey)
The latest value from 2019 is 59.2 percent, a decline from 64 percent in 2018. In comparison, the world average is 40.53 percent, based on data from 184 countries. Historically, the average for China from 2013 to 2019 is 66.17 percent. The minimum value, 59.2 percent, was reached in 2019 while the maximum of 68.8 percent was recorded in 2013. See the global rankings for that indicator or use the country comparator to compare trends over time.
Select indicator
* indicates monthly or quarterly data series


Recent data
China - Commercial tax rate - Recent values chart




Definition: Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.

Selected articles from our guide:

What factors determine the exchange rates

International lending and sovereign debt

All articles



 Related indicators Latest Reference Measure
 Government spending, percent of GDP 16.05 2022 percent
 Government spending, in dollars 2,870.05 2022 billion U.S. dollars
 Fiscal balance, percent of GDP -4.60 2023 percent
 Government debt 84.38 2023 percent
 Long-term interest rate 2.15 7/2024 percent
 Tax revenue 7.70 2022 percent
 Commercial tax rate 59.20 2019 percent
 Tax preparation time 138 2019 hours
 Number of taxes 7 2019 taxes
 Taxes on goods and services 52.25 2022 percent
 Taxes on international trade 2.87 2022 percent
 Income and profits taxes 36.33 2022 percent
 Foreign aid -282.32 2022 million U.S. dollars
This site uses cookies.
Learn more here


OK