Living · Tax
Tax treaties by country
China has concluded bilateral income tax treaties with over 100 countries. This index covers the 20 nationalities most commonly represented in the expatriate community in China, with per-country detail on withholding rates, employment income treatment, and pension provisions.
Tax treaty provisions are complex and interact with each country's domestic tax law. This guide is for orientation only. Withholding rates, treaty years, and specific provisions are verified to May 2026 but are subject to change and often subject to [VERIFY: source needed — May 2026] qualification. Always consult a tax adviser qualified in both your home country and China before making decisions based on treaty provisions.
United Kingdom
Treaty in force (1984)
Div: [VERIFY: · Int: [VERIFY:
United States
Treaty in force (1984)
Div: [VERIFY: · Int: [VERIFY:
Australia
Treaty in force (1988)
Div: [VERIFY: · Int: [VERIFY:
Canada
Treaty in force (1986)
Div: [VERIFY: · Int: [VERIFY:
New Zealand
Treaty in force (1986)
Div: [VERIFY: · Int: [VERIFY:
Germany
Treaty in force (1985)
Div: [VERIFY: · Int: [VERIFY:
France
Treaty in force (1984)
Div: [VERIFY: · Int: [VERIFY:
Japan
Treaty in force (1983)
Div: [VERIFY: · Int: [VERIFY:
South Korea
Treaty in force (1994)
Div: [VERIFY: · Int: [VERIFY:
Singapore
Treaty in force (1986)
Div: [VERIFY: · Int: [VERIFY:
Italy
Treaty in force (1986)
Div: [VERIFY: · Int: [VERIFY:
Spain
Treaty in force (1990)
Div: [VERIFY: · Int: [VERIFY:
Netherlands
Treaty in force (1987)
Div: [VERIFY: · Int: [VERIFY:
Sweden
Treaty in force (1986)
Div: [VERIFY: · Int: [VERIFY:
India
Treaty in force (1994)
Div: [VERIFY: · Int: [VERIFY:
Brazil
No treaty in force
Russia
Treaty in force (1994)
Div: [VERIFY: · Int: [VERIFY:
South Africa
Treaty in force (2001)
Div: [VERIFY: · Int: [VERIFY:
Ireland
Treaty in force (2000)
Div: [VERIFY: · Int: [VERIFY:
Switzerland
Treaty in force (1990)
Div: [VERIFY: · Int: [VERIFY:
Related guides
China Visit Guide editorial · Not tax advice