13% on most goods, 9% on agricultural products, transport and property, 6% on most services. Small-scale taxpayers use a separate simplified rate.
CN¥13.81 of it is tax, leaving CN¥106.19 before tax.
增值税 rates in China for 2026
China charges 增值税 at a standard rate of 13%, with reduced rates of 9% and 6%. Amounts on this page are in Chinese Yuan (CNY).
13% on most goods, 9% on agricultural products, transport and property, 6% on most services. Small-scale taxpayers use a separate simplified rate.
Rate
Type
Gross = net ×
Tax share of the gross price
13%
standard
1.13
11.5%
9%
reduced
1.09
8.26%
6%
reduced
1.06
5.66%
How much 增值税 is inside a price
If a price already includes 增值税, divide by 1 plus the rate: at 9%, CN¥700 ÷ 1.09 = CN¥642.20 before tax, so CN¥57.80 is tax.
Rate
Tax in CN¥700
Net of CN¥700
Tax in CN¥7,000
Net of CN¥7,000
13%
CN¥80.53
CN¥619.47
CN¥805.31
CN¥6,194.69
9%
CN¥57.80
CN¥642.20
CN¥577.98
CN¥6,422.02
6%
CN¥39.62
CN¥660.38
CN¥396.23
CN¥6,603.77
Adding 增值税 to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 6%, CN¥7,000 × 1.06 = CN¥7,420.
Rate
Tax on CN¥700
CN¥700 plus tax
Tax on CN¥7,000
CN¥7,000 plus tax
13%
CN¥91
CN¥791
CN¥910
CN¥7,910
9%
CN¥63
CN¥763
CN¥630
CN¥7,630
6%
CN¥42
CN¥742
CN¥420
CN¥7,420
How China's standard rate compares
China's 13% standard rate compares with a median of 18%: 25 of the 39 countries in this calculator's table charge more, 13 less. Its lowest rate above zero is 6%: 16 countries go lower, and 19 have no rate that low.
9% is also used by Singapore, Ireland, and the Netherlands. 6% is also used by Portugal, Belgium, and Sweden.
This is a reference calculation using common tax assumptions and is not a substitute for professional advice. We accept no liability for decisions made from it — see the terms of use for details.