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Corporate Tax Comparison

Chinese Mainland vs Cyprus

Compare Chinese Mainland and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Published — Chinese Mainland: 2/14/2024 · Cyprus: 2/14/2024 · Time of Update — Chinese Mainland: 4/07/2026 · Cyprus: 9/27/2026
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Chinese MainlandFlag of Chinese MainlandChinese Mainland
CyprusFlag of CyprusCyprus

Basic Corporate Tax Comparison

PwC World Tax SummaryOECD Statistics
Published — Chinese Mainland: 2/14/2024 · Cyprus: 2/14/2024 · Time of Update — Chinese Mainland: 4/07/2026 · Cyprus: 9/27/2026

Corporate Income Tax (CIT)

Flag of Chinese MainlandChinese Mainland
Flag of CyprusCyprus
General CIT Rate:
25%
General CIT Rate:
15
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
From tax year 2026: 31 January of the second year after the tax year.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
From tax year 2026, the balance is due by 31 January of the second year after the tax year.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

Withholding Tax (WHT)

Flag of Chinese MainlandChinese Mainland
Flag of CyprusCyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10

Value-Added Tax (VAT)

Flag of Chinese MainlandChinese Mainland
Flag of CyprusCyprus
General VAT Rate:
13%
General VAT Rate:
19
Learn More Value-Added Tax (VAT)
Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Flag of Chinese MainlandChinese Mainland
Flag of CyprusCyprus
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
20

Effective Tax Rate (ETR)

Flag of Chinese MainlandChinese Mainland
Flag of CyprusCyprus
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
5.92%

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