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 Tax 

Tax Rate 

 Corporate Income Tax

 10%

 Personal Income Tax

 10%

 Value Added Tax

 18% general tax rate
 5% preferential tax rate*

  Property Taxes  

    Property Tax

 0.1%-0.2%

    Inheritance and Gift Tax

 2-3% or 4-5%**

    Sales Tax on Real Estate
    and Rights

 2-4%

   

* Includes computer software and hardware
** 2-3%for the taxpayer in the 2nd order of succession and 4-5% for the tax payer in the 3rd order of succession or not related to the testator
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