Hong Kong vs China
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
🇭🇰 Hong Kong — No Sub-Regional Tax Variation
Hong Kong is a Special Administrative Region with a simple, low-tax structure. There are no sub-regional taxes. Profits tax applies only to profits arising in or derived from Hong Kong (territorial basis). Property rates are charged at ~5% of assessed rental value. Estate duty was abolished in 2006. Stamp duty on property has been progressively modified since 2022 to cool/stimulate the market. There is no VAT, capital gains tax, or withholding tax on dividends.
🇨🇳 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.
Hong Kong vs China: Key Tax Differences (2026)
💰 Income Tax: 🇨🇳 China has a higher top income tax rate (2–17% vs 3–45%). 🇭🇰 Hong Kong is more favourable for high earners.
🛒 VAT/Sales Tax: China has a higher consumption tax (0% vs 6–13%).
🏢 Corporate Tax: 🇭🇰 Hong Kong offers a lower corporate rate (16.5% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇭🇰 Hong Kong taxes investment gains at a lower rate (0% vs 20%), benefiting investors.