Home / Tools / VAT rate lookup

VAT Rate Lookup

Look up the applicable China VAT rate by supply type and compute VAT payable. Based on the VAT Law effective 1 January 2026.

Supply type

Amount subject to VAT (CNY)

Rate schedule

Rate	Applies to
13%	General taxable supplies of goods and taxable services (the default rate).
9%	Agricultural inputs, tap water, heating, gas, books; transport, postal, basic telecommunications, construction, real estate leasing and sales.
6%	Modern and lifestyle services (consulting, IT, financial, cultural, education, medical).
0%	Exports of goods and prescribed cross-border services (export VAT rebate/zero-rating applies).

Source: PRC VAT Law and implementing rules issued by the State Taxation Administration / Ministry of Finance. Small-scale taxpayers may apply simplified rates — see the VAT entries for details.