China vs Bhutan
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐จ๐ณ China โ Provincial, Municipal & Surcharge Taxes
China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16โ23% depending on province). Cities impose Urban Maintenance & Construction Tax (1โ7% of VAT paid). Education surcharges add 3โ5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.
๐ง๐น Bhutan โ Dzongkhag & Thromde Taxes
Bhutan's 20 dzongkhags (districts) and thromdes (municipalities) levy local land tax, cattle tax, and local fees. Bhutan is a constitutional monarchy pursuing Gross National Happiness over GDP. Corporate and business income taxes are primary revenue sources; personal income tax is minimal for most citizens given the country's structure. Bhutan has major hydropower export revenues from India and has become notable for state-enterprise cryptocurrency mining. The country is transitioning toward more market-oriented development with LDC graduation aspirations.
China vs Bhutan: Key Tax Differences (2026)
๐ฐ Income Tax: ๐จ๐ณ China has a higher top income tax rate (3โ45% vs 0โ25%). ๐ง๐น Bhutan is more favourable for high earners.
๐ VAT/Sales Tax: China has a higher consumption tax (6โ13% vs 0%).
๐ข Corporate Tax: ๐จ๐ณ China offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ง๐น Bhutan taxes investment gains at a lower rate (0% vs 20%), benefiting investors.