Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐จ๐ณ China
vs
๐ฏ๐ต Japan
Tax Year:
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
Enter your annual income above to see your personal tax comparison โ
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
3โ45%
Continued deduction reforms; threshold adjustments likely
No change
5โ45%
Basic deduction increase for low earners
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
6โ13%
13%/9%/6% structure maintained
No change
8โ10%
No rate change; digital services tax under review
No change
Corporate Tax Rate
Corporate Tax Rate
25%
Pillar Two implementation progressing
No change
~30.62%
Global Minimum Tax applies to large MNCs
No change
Capital Gains Tax
Capital Gains Tax
20%
National property tax reform bill still pending
No change
20.315%
Expanded NISA (tax-free investment) ongoing
No change
Social Security & Payroll
Social Security / Payroll
~36%
Gradual unification of social insurance base ongoing
No change
~28.5%
Coverage expansion to part-time workers ongoing
No change
State, Regional & Local Taxes
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.
๐ฏ๐ต Japan โ Prefectural & Municipal Inhabitant Tax
Japan's 47 prefectures levy inhabitant tax (ไฝๆฐ็จ) at a flat 10% on top of national income tax โ 4% prefectural + 6% municipal. A reconstruction special income tax of 2.1% of national tax applies through 2037. Property acquisition tax and fixed asset tax (1.4% of assessed value) are levied locally. Large cities impose additional taxes on large businesses.
โ ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.
China vs Japan: Key Tax Differences (2026)
๐ฐ Income Tax: China and Japan have similar top income tax rates (3โ45% vs 5โ45%).
๐ VAT/Sales Tax: China has a higher consumption tax (6โ13% vs 8โ10%).
๐ข Corporate Tax: ๐จ๐ณ China offers a lower corporate rate (25% vs 30.62%), which can influence business location decisions.