China VAT calculator
Add or remove China VAT at the rates in force.
Calculator inputs
Results
Enter your values and press “Calculate” to see the result.
Official source: Administración Estatal de Impuestos (国家税务总局) ↗
In short
- What it calculates
- Add or remove China VAT at the rates in force.
- Formula used
Add: total = net × (1 + rate ÷ 100)- Example
- A product priced ¥1,000 before tax, at the standard 13 % rate:
China VAT calculator
In China the indirect tax on consumption is VAT (增值税, value added tax), with a standard rate of 13%.
China applies 13% to the sale of goods, 9% to transport, construction and property, and 6% to modern and financial services. Small taxpayers use a simplified 3% rate. The official invoice, the fapiao, is central to the system.
This calculator works both ways: it adds the tax to a price without it and also breaks it out of a final price.
How it works
Enter the amount, choose whether to add or remove the tax and pick the rate. The rates available in China are: standard 13 %, reduced 9 %, reduced 2 6 %, super-reduced 3 % and zero-rated 0 %.
If you need a rate other than those listed, choose “other rate” and type it in.
Formula
Add: total = net × (1 + rate ÷ 100)
Remove: net = total ÷ (1 + rate ÷ 100)
Tax = total − net
Worked example
A product priced ¥1,000 before tax, at the standard 13 % rate:
VAT amount: ¥130
Final price: ¥1,130
The other way round, starting from ¥1,130 tax included, the base is ¥1,000 again.
Explanation
Three rates by type of activity
China organises its VAT by the nature of the transaction rather than by product list. 13% taxes the sale of goods, imports and repair services. 9% covers transport, postal services, construction, property leasing and certain agricultural and energy products. 6% is reserved for modern services: consulting, technology, advertising, financial services and transfers of intangibles.
General taxpayer and small-scale taxpayer
This is the key distinction. General taxpayers apply the rates above and deduct input tax. Small-scale taxpayers, below certain turnover thresholds, apply a simplified 3% rate and deduct nothing.
The fapiao
The official Chinese invoice is not just any document: it is issued through the tax administration's system and is the only valid evidence for deducting the tax. No fapiao, no deduction, however genuine the expense.
Exports and refunds
Exports are zero-rated with a refund system for input tax, although the percentage actually refunded varies by product category.
Frequently asked questions
Which VAT rates apply in China?
The rates built into the calculator are: standard 13 %, reduced 9 %, reduced 2 6 %, super-reduced 3 % and zero-rated 0 %. Which one applies to a given product or service is set by China legislation; if in doubt, check with la Administración Estatal de Impuestos (国家税务总局).
How do I remove VAT from a final price?
Choose the option to remove the tax and the calculator divides the final price by one plus the rate. Subtracting the percentage from the final price gives the wrong answer.
What is a small-scale taxpayer?
A business below the set annual turnover threshold. It applies a simplified 3% rate and cannot deduct input tax on purchases.
Why does the fapiao matter so much?
Because it is the only receipt the administration accepts for deducting tax and evidencing the expense. It is issued through the official system and numbered.
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