China VAT Calculator
China VAT (增值税) calculator for 2026. Adds or removes the 13% standard VAT from any CNY price. Also supports the reduced 9% rate for agriculture, transport, and real estate, the reduced 6% rate for modern services, and the 3% small-scale taxpayer collection rate. Built for importers, cross-border sellers, and finance teams who need to work out China VAT-inclusive and VAT-exclusive prices instantly.
Regional Rule Context
China Rates and Rules
Zero-Rated / Exempt
- -Agricultural production by farmers
- -Certain medical services and pharmaceuticals
- -Educational services from qualified providers
- -Publicly-funded welfare services
- -Small-scale taxpayers with monthly sales under 100,000 CNY (since 2023)
Enter Values
13% standard, 9% reduced (agriculture, transport, real estate), 6% services, 3% small-scale taxpayer
Result
Enter values above and click Calculate to see your result.
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China VAT (增值税) calculator for 2026. Standard rate: 13% on most sales of goods, imports, and tangible asset leasing, cut from 16% in April 2019. Reduced 9% rate applies to agricultural goods, utilities (water, gas, heat), transportation, postal services, and real estate leasing. Reduced 6% rate covers modern services including R and D, IT, financial, telecommunications value-added, and consulting. Small-scale taxpayers (annual revenue under 5 million CNY) use a 3% collection rate (reduced to 1% for monthly sales below 100,000 CNY in current policy). Exports and cross-border taxable services are zero-rated with a refund mechanism. Administered by the State Taxation Administration (STA).
Disclaimer: This calculator uses publicly available rules effective as of Jan 1, 2026 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Apr 23, 2026.
Formula
Add mode: VAT = net x rate, gross = net + VAT. Remove mode: net = gross / (1 + rate), VAT = gross - net. Default 13% standard rate in China since 1 April 2019.
China FAQs
What is the current China VAT rate?
The standard VAT rate in China is 13%, applied to most sales of goods, imports, and tangible asset leases since April 2019 (reduced from 16%). Reduced 9% rate applies to agricultural products, transportation, real estate, and utilities. Reduced 6% rate covers modern services (R and D, IT, financial, consulting). Small-scale taxpayers use 3% (or 1% under current relief policy).
How do I remove VAT from a Chinese price?
Divide the inclusive price by 1.13 to get the net amount. For a 11,300 CNY inclusive invoice: net = 11,300 / 1.13 = 10,000 CNY, VAT = 1,300 CNY. For 9% goods, divide by 1.09. For 6% services, divide by 1.06.
Are exports subject to VAT in China?
Exports are zero-rated and qualify for input VAT refunds through the export rebate system (出口退税). Refund rates vary by HS code and are often 13%, 9%, or 6%, matching or below the input VAT rate. High-tech and labor-intensive exports typically get full refund; some commodities receive partial refunds.
Who qualifies as a small-scale taxpayer?
Businesses with annual taxable sales under 5 million CNY (5,000,000) generally qualify as small-scale VAT taxpayers. They pay VAT at a simplified 3% collection rate (1% under the 2023 to 2027 relief policy) and cannot deduct input VAT. General VAT taxpayers above the threshold charge standard rates and can deduct input VAT on purchases.
Does China charge VAT on services from abroad?
Yes. Since the 2016 reform, imported services are subject to reverse-charge VAT. The Chinese buyer withholds VAT on payments to foreign service providers at the applicable rate (usually 6% for modern services). This captures revenue from cross-border SaaS, consulting, licensing, and royalties.
Is real estate subject to VAT in China?
Yes. Real estate sales and leases are subject to 9% VAT for general taxpayers since the 2016 reform replaced the old Business Tax. Housing sales by individuals (over two years of ownership) may be exempt in tier-one cities. Commercial property sales always attract VAT.
How do I add this China VAT Calculator to my site?
Absolutely. Use the "Embed" option above to tailor the dimensions, color scheme, and styling to match your site. Copy the generated iframe snippet and drop it into your HTML, WordPress editor, or any CMS. There is no cost and no account required. See calculory.com/services/embed-calculators for a step-by-step walkthrough.
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