What are the VAT rates in China?

After the 2019 reform, China's general taxpayers use three output VAT rates: 13% on goods and manufacturing, 9% on agriculture, transport, postal, construction and real estate, and 6% on modern services, financial services and telecoms.

What is the difference between general and small-scale taxpayers?

General taxpayers charge the 13/9/6% output VAT and may deduct input VAT. Small-scale taxpayers instead pay a simplified levy (3%, temporarily 1%) on turnover with no input deduction. This tool models the general-taxpayer rates.

A fapiao (发票) is the official tax invoice issued in China. A special VAT fapiao records the net amount and the VAT separately, which is exactly the breakdown this calculator produces.

How do I extract VAT from a VAT-inclusive price?

Switch to extract mode and select the rate. The tool divides the gross by 1 plus the rate to find the net amount, then reports the VAT contained in the price.

Does this tool send my figures anywhere?

No. All calculations run locally in your browser using JavaScript. No amounts or invoice data leave your device.

China VAT Calculator — 13% / 9% / 6%

China levies VAT (增值税, zēngzhíshuì) on most goods and services. Following the 2019 reform, general taxpayers use three output rates depending on the industry. This calculator applies the right rate and produces the net / VAT / gross breakdown a special VAT fapiao requires.

How it works

Pick the rate that matches the supply:

13% — sale and import of goods, manufacturing, repair and leasing of tangible movable property.
9% — agriculture, water, gas and heat, transport, postal services, construction, real estate and basic telecoms.
6% — modern services, financial services, value-added telecoms, research, consulting and entertainment.

Then the maths is the usual VAT rule. In add mode the gross equals net × (1 + rate). In extract mode the net equals gross ÷ (1 + rate), and the VAT is the difference.

Example

Add 13% VAT to a CNY 1,000 net goods supply:

VAT = 1,000 × 0.13 = CNY 130.00
Gross = CNY 1,130.00

Extract 6% VAT from a CNY 1,060 services total: 1,060 ÷ 1.06 = CNY 1,000.00 net, with CNY 60.00 VAT included.

Notes

These are the general-taxpayer output rates. Small-scale taxpayers instead pay a simplified levy of 3% (temporarily reduced to 1% in recent years) on turnover, with no input VAT deduction — that regime is not covered here. Exports are generally zero-rated with a refund mechanism that depends on the product.