United Kingdom vs Chinese Mainland
Corporate Tax Comparison
Time of Update: United Kingdom: 4/02/2026 / Chinese Mainland: 4/04/2026
Compare United Kingdom and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
United Kingdom vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
United Kingdom
Chinese Mainland
General CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
General CIT Rate:
25%
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
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 Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
United Kingdom
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
United Kingdom
Chinese Mainland
General Capital Gain Tax Rate:
Capital gains are subject to the regular corporate tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
United Kingdom
Chinese Mainland
Composite Effective Average Tax Rate:
22.55
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
11.51
Composite Effective Marginal Tax Rate:
15.59
