Chinese Mainland vs Liechtenstein
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Liechtenstein: 4/05/2026
Compare Chinese Mainland and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Liechtenstein
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:
July 1st (may be postponed)
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
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:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
Withholding Tax (WHT)
Chinese Mainland
Liechtenstein
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Liechtenstein
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
Effective Tax Rate (ETR)
Chinese Mainland
Liechtenstein
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
