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China
Asia
Lucky Nomads World Index
61.11 / 100
Global rank
#153
Corporate tax
25%
Personal tax
45%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.6 / 10
- Affordability Index7.3 / 10
- Entry Ease Index3.2 / 10
- Tax Freedom Index4.2 / 10
- WiFi Index8.7 / 10
- Admin Ease Index6.7 / 10
- Healthcare Index8.2 / 10
- City Comfort Index8.7 / 10
- WeatherComfort Index6.3 / 10
- Banking Index6.9 / 10
- GeoStability Index6.5 / 10
- Justice & Order Index3.8 / 10
- Quality of Life Index7.9 / 10
- Open Society Index4.1 / 10
- Flight Index5.5 / 10
- Environmental Quality Index6.3 / 10
- English Index4.8 / 10
- Wealth Protection Index6.9 / 10
- AI Access Index3.2 / 10
- Economic Openness Index4.6 / 10
- Market Depth Index8.4 / 10
- ClimateShield Index6.0 / 10
Country snapshot
- Capital
- Beijing
- Population (approx.)
- 1,400,000,000
- Area (km²)
- 9,596,960 km²
- Currency code (ISO 4217)
- CNY
- Currency name
- Chinese yuan
- Main airport IATA code
- PEK
- Airport name
- Beijing Capital International Airport
General facts
- Minimum monthly cost
- From $1,304/month
- Main languages
- Mandarin
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .cn
- Phone calling code
- +86
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 45%Very highWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies. Foreign branch and dividend income generally taxable with credit for foreign tax paid. Targeted exemptions exist in the Hainan Free Trade Port on dividends and branch income from new direct overseas investment in tourism, modern services and high-tech sectors. No general participation exemption outside Hainan.
Standard 25 percent CIT. Major 15 percent concessional rates apply to certified High and New Technology Enterprises (HNTEs), encouraged industries in the Hainan Free Trade Port, and encouraged industries in 12 western provinces through 2030. Small and Low-Profit Enterprises with annual taxable income under face a 5 percent effective rate. The 200 percent R and D super-deduction stacks with the 15 percent concessional rates.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide for domiciled residents. Non-domiciled foreigners benefit from foreign-source income exemption under the six-year rule (MOF and STA Announcement 2019 No 34) until they reach 183-plus days in each of six consecutive years with no single trip abroad of over 30 days. A single absence of over 30 consecutive days resets the counter and renews the exemption indefinitely.
Progressive 3 to 45 percent on comprehensive income, with the 45 percent top rate triggered above annual taxable income. Investment income (dividends, interest, capital gains, rentals) taxed at a flat 20 percent. Two preferential 15 percent IIT caps cover high-end and urgently needed talent in the Greater Bay Area and the Hainan Free Trade Port through 31 December 2027.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
High and New Technology Enterprise (HNTE) Reduced 15 Percent CIT Rate
AvailableReduced Corporate Income Tax rate of 15 percent (versus the standard 25 percent) for enterprises certified as High and New Technology Enterprises…
Hainan Free Trade Port 15 Percent CIT for Encouraged Industries
AvailableReduced Corporate Income Tax rate of 15 percent (versus standard 25 percent) for enterprises registered in the Hainan Free Trade Port with…
Western Development Strategy 15 Percent CIT for Encouraged Industries
AvailableReduced Corporate Income Tax rate of 15 percent (versus standard 25 percent) for enterprises established in 12 western Chinese provinces and…
Small and Low-Profit Enterprises (SLPE) Preferential CIT (5 Percent Effective Rate)
AvailablePreferential CIT regime for qualifying Small and Low-Profit Enterprises.
Research and Development Super-Deduction (200 Percent Expense Deduction)
AvailablePermanent CIT super-deduction allowing qualifying R and D expenses to be deducted at 200 percent of their actual amount when computing taxable income.
For individuals
Six-Year Rule (Foreign-Source Income Exemption for Non-Domiciled Tax Residents)
AvailableStatutory exemption from Chinese Individual Income Tax on foreign-source income for non-domiciled foreign residents.
Foreign Expat Fringe Benefits IIT Exemption
AvailableIIT exemption for eight categories of reimbursable fringe benefits paid in kind to foreign expatriates working in China.
Greater Bay Area Preferential IIT Subsidy (15 Percent Cap)
AvailableSubsidy refunding the portion of Individual Income Tax paid above 15 percent of taxable income for qualifying overseas high-end and in-demand talent…
Hainan Free Trade Port Preferential IIT (15 Percent Cap, High-End and Urgently Needed Talent)
AvailableIIT exemption capping effective tax burden at 15 percent for high-end and urgently needed talent (foreign or Chinese) working in the Hainan Free…
You either qualify for China's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for China. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
China lists several residency and mobility routes across residence by investment, work (employer sponsored), talent (points based), talent (outstanding), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
12 programmes listed · 12 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Foreign Permanent Resident ID Card, Investor Pathway
Work (employer sponsored)
4 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Foreign Permanent Resident ID Card, Long-Term Employment Pathway
- Available
Z Visa with Foreigner's Work Permit (Class A, High-End Foreign Talent)
- Available
Z Visa with Foreigner's Work Permit (Class B, Foreign Professional Talent)
- Available
Z Visa with Foreigner's Work Permit (Class C, Other Foreign Personnel)
Talent (points based)
1 programmePoints-based or criteria-driven talent routes for in-demand profiles.
- Available
K Visa (Young Science and Technology Talent)
Talent (outstanding)
2 programmesOutstanding achievement or high-calibre talent categories.
- Available
Foreign Permanent Resident ID Card, High-Level Talent Pathway
- Available
R Visa (High-Level Foreign Talent Visa)
Family and dependant routes
3 programmesSpouse, dependant, and family reunion style permits.
- Available
Foreign Permanent Resident ID Card, Family Pathway
- Available
Q1 Family Reunion Visa (Relatives of Chinese Citizens or Permanent Residents)
- Available
S1 Private Affairs Visa (Dependants of Foreign Workers and Students)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
X1 Long-Term Student Visa
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in China.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- City Comfort Index8.7 / 10High urban quality of life
- WiFi Index8.7 / 10High-quality connectivity for remote work
- Market Depth Index8.4 / 10Very strong market depth index
Weakest dimensions
- AI Access Index3.2 / 10
- Entry Ease Index3.2 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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