How many tax treaties does China have?

China has 110 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are China's most important treaty partners?

China's major treaty partners include United States, United Kingdom, Germany, Japan, South Korea, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do China's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, China may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

China Tax Treaties

China has one of the world's largest tax treaty networks, with over 110 double taxation agreements in force covering most major economies and many developing nations. These treaties generally provide reduced withholding tax rates on dividends, interest, and royalties. China has also signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and participates in the OECD's Base Erosion and Profit Shifting (BEPS) framework.

ProgressiveAsia

Tax Treaty Network

110

Double taxation agreements in force

Major Treaty Partners

United StatesUnited KingdomGermanyJapanSouth KoreaFranceAustraliaCanadaSingaporeIndiaRussiaNetherlands

About China's Treaty Network

China maintains a network of 110 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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China Tax Treaties

Major Treaty Partners

About China's Treaty Network

China Tax Treaties FAQ