China vs South Korea
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇨🇳 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.
🇰🇷 South Korea — Local Income Tax & Resident Tax
South Korea's 17 metropolitan/provincial governments levy local income tax at 10% of national income tax. Property holding tax (Jongbu-se) is a national progressive tax on higher-value properties. Local education taxes and acquisition taxes apply to property transfers. Seoul has higher effective rates due to property values.
China vs South Korea: Key Tax Differences (2026)
💰 Income Tax: China and South Korea have similar top income tax rates (3–45% vs 6–45%).
🛒 VAT/Sales Tax: China has a higher consumption tax (6–13% vs 10%).
🏢 Corporate Tax: 🇰🇷 South Korea offers a lower corporate rate (24% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇨🇳 China taxes investment gains at a lower rate (20% vs 45%), benefiting investors.