Chinese Mainland vs Cyprus
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Cyprus: 4/05/2026
Compare Chinese Mainland and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Cyprus
General CIT Rate:
25%
General CIT Rate:
12.5
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Chinese Mainland
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Cyprus
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Chinese Mainland
Cyprus
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
5.92%
