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China vs Philippines
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇨🇳 China
vs
🇵🇭 Philippines
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
3–45%
Continued deduction reforms; threshold adjustments likely
No change
0–35%
Final TRAIN phase; potential review by Congress
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–13%
13%/9%/6% structure maintained
No change
12%
12% standard; no change
No change

Corporate Tax Rate

Corporate Tax Rate
25%
Pillar Two implementation progressing
No change
20–25%
25% large; 20% small; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
20%
National property tax reform bill still pending
No change
6–15%
6%/15% maintained
No change

Social Security & Payroll

Social Security / Payroll
~36%
Gradual unification of social insurance base ongoing
No change
~16%
Universal health coverage push increasing PhilHealth rates
No change
State, Regional & Local Taxes

🇨🇳 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.

🇵🇭 Philippines — Local Government Unit (LGU) Taxes

The Philippines' 82 provinces, 146 cities, and 1,488 municipalities levy business taxes (1%–2% of gross receipts), real property tax, and fees. Cities can levy local business taxes at their own rates within national caps. The local business tax is a major compliance burden for businesses operating across multiple LGUs. The BIR (Bureau of Internal Revenue) administers national taxes. The Create Act (2021) significantly reformed corporate income tax rates.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

China vs Philippines: Key Tax Differences (2026)

💰 Income Tax: 🇨🇳 China has a higher top income tax rate (3–45% vs 0–35%). 🇵🇭 Philippines is more favourable for high earners.

🛒 VAT/Sales Tax: China has a higher consumption tax (6–13% vs 12%).

🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs 20–25%).

📈 Capital Gains: 🇵🇭 Philippines taxes investment gains at a lower rate (15% vs 20%), benefiting investors.

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