Thailand 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
🇹🇭 Thailand — Municipal & Local Organization Taxes
Thailand's 77 provinces contain various Local Administrative Organizations (LAOs) — municipalities, sub-district organizations (TAO), and special areas (Bangkok, Pattaya). LAOs levy Local Development Tax (LDT) on land at low rates (0.01%–0.5% of assessed value). The Land and Building Tax (LBT) implemented in 2020 applies at 0.01%–3% based on use type. Bangkok has the highest real estate values. The Revenue Department administers national taxes centrally.
🇨🇳 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.
Thailand vs China: Key Tax Differences (2026)
💰 Income Tax: 🇨🇳 China has a higher top income tax rate (0–35% vs 3–45%). 🇹🇭 Thailand is more favourable for high earners.
🛒 VAT/Sales Tax: China has a higher consumption tax (7% vs 6–13%).
🏢 Corporate Tax: 🇹🇭 Thailand offers a lower corporate rate (20% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇨🇳 China taxes investment gains at a lower rate (20% vs 35%), benefiting investors.