China Wealth & Property Tax
Detailed wealth & property tax rates and rules for China in 2026.
Wealth Tax
China does not impose a net wealth tax. However, there have been ongoing policy discussions about introducing property tax or wealth-related levies. A property tax pilot program was announced in 2021 for select cities but has seen limited implementation.
Wealth Tax Rate
0%
Inheritance / Estate Tax
China does not currently impose an inheritance or estate tax, though the topic has been discussed in legislative circles for decades. Draft legislation has been proposed multiple times but has not been enacted.
Top Rate
0%
Property Tax
China currently does not have a nationwide residential property tax for individuals, although commercial and business properties are subject to property tax at 1.2% of original value (after a 10-30% deduction) or 12% of rental income. A residential property tax pilot was launched in Shanghai and Chongqing in 2011 with limited scope, and broader reforms are under consideration.
How China Wealth Tax compares
China does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
