Home

VAT Calculator China (13%)

Add or remove VAT from any CNY amount. The rate is editable, and the formulas below show the arithmetic so you can check any invoice by hand.

  • ¥ CNY
  • VAT 13%
  • Taxpayer identification number
  • A4
  • English
%

Standard rate in China is 13%.

Total with VAT

CN¥1,130.00

  • Net amountCN¥1,000.0088.5%
  • VATCN¥130.0011.5%
Net amount
CN¥1,000.00
VAT at 13%
CN¥130.00
Gross amount
CN¥1,130.00
13% on goods, processing, repair and equipment leasing; 9% on transport, construction, property, land use rights and some listed goods; 6% on other services and intangibles. A small-scale taxpayer is levied at 3%, reduced to 1% until the end of 2027, and pays nothing at all below the exemption threshold of RMB 100,000 of sales a month.

Reduced rates, zero rates and exemptions

13% is the main rate; 9% applies to transport, postal and basic telecom services, construction, real estate leasing and sales, and land use rights, plus farm products, edible vegetable oil, salt, tap water, heating and cooling, hot water, piped and liquefied gas, natural gas, household coal products, books, newspapers, periodicals, audio-visual products, feed, fertiliser, pesticide, farm machinery and agricultural film; 6% covers other services and intangibles (VAT Law, Article 10).

Zero rate applies to exported goods unless the State Council provides otherwise, and to cross-border services and intangibles within the scope it lists (Article 10(4) and (5)).

Exempt supplies (Article 24) include self-produced farm products sold by farmers, medical services by medical institutions, antique books, second-hand personal items sold by individuals, services by nurseries, kindergartens and care homes, matchmaking and funeral services, and academic education by schools.

A business that gives up an exemption cannot claim it again for 36 months, except for small-scale taxpayers (Article 27). Exempt items that are not accounted for separately lose the exemption (Article 26).

How to calculate VAT in China

Add: tax = net × 0.13; gross = net × 1.13.

Remove: net = gross ÷ 1.13; tax = gross − net.

Standard rate in China is 13%.