Reduced VAT / GST rate
0[1] / 0.5[2] 1[3] / 2[4] / 5[5] / exemption[6]
Standard VAT / GST rate
High VAT / GST rate
-
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[1] The export of goods is zero-rated. The export of services is either zero-rated or VAT-exempt, depending upon the type of service.
[2] The VAT rate of 0.5% applies to second-hand car dealers' sales of used cars from May 1, 2020 to December 31, 2027.
[3] From 1 January 2026 to 31 December 2027, reduced VAT rate of 1% applies to small-scale taxpayer's taxable transactions other than the sale or leasing of immovable properties, or transfer of land-use rights. Small-scale VAT taxpayer is defined as taxpayer with annual revenue no more than CNY 5 million
[4] From 1 January 2026, reduced VAT of approximately 2% applies to small-scale taxpayer's sale of used fixed assets, and general taxpayer's sale of used fixed assets that were ineligible for input VAT credit.
[5] From 1 January 2026 to 31 December 2027, the VAT rate of 5% applies to the leasing or sale of immovable properties conducted by general VAT taxpayers in relation to the immovable properties obtained by the taxpayers before May 1, 2016.
[6] VAT exemption incentives are applied to certain specific services and goods including sale of self-produced agricultural products; childcare, medical and education services provided by qualified institutions; agricultural services; technology transfer and development, relevant technical advisory and other technical services occurred before 31 December 2027; etc. Further, from 1 January 2026 to 31 December 2027, small-scale taxpayers that pay VAT on a monthly or quarterly basis and generate revenue less than the VAT exemption threshold of CNY 100,000 per month (or CNY 300,000 per quarter) are exempted from VAT.
[7] The VAT rate of 13% applies to the sale of most types of goods, importation of most types of goods, processing services, repair and replacement services, and leasing of tangible movable property.
[8] The VAT rate of 9% applies to transportation and postal services, basic telecommunication services, leasing or sale of immovable property, transfer of land use rights, and sale of agricultural products, chemical fertilizer, books, tap water and mineral products.
[9] The VAT rate of 6% applies to other types of services.
[10] Small-scale taxpayers' taxable transactions generally apply the 3% standard VAT rate, unless there are other applicable tax incentives. Small-scale VAT taxpayers pay VAT at 3% on the sale of goods, intangible assets and services.