Chinese Mainland vs Cayman Islands
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Cayman Islands: 4/05/2026
Compare Chinese Mainland and Cayman Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Cayman Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Cayman Islands
General CIT Rate:
25%
General CIT Rate:
N/A
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:
The Cayman Islands has no tax reporting requirements.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
N/A
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:
N/A
Withholding Tax (WHT)
Chinese Mainland
Cayman Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Cayman Islands
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Chinese Mainland
Cayman Islands
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
