Philippines 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
🇵🇭 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.
🇨🇳 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 vs China: Key Tax Differences (2026)
💰 Income Tax: 🇨🇳 China has a higher top income tax rate (0–35% vs 3–45%). 🇵🇭 Philippines is more favourable for high earners.
🛒 VAT/Sales Tax: China has a higher consumption tax (12% vs 6–13%).
🏢 Corporate Tax: Corporate rates are similar in both countries (20–25% vs 25%).
📈 Capital Gains: 🇵🇭 Philippines taxes investment gains at a lower rate (15% vs 20%), benefiting investors.