Corporate Tax & VAT Calculator

From revenue to bottom-line profit — the compliant tax ledger every owner must master

The Corporate Tax & VAT Calculator totals a company's VAT, surtaxes (urban construction, education, local education) and corporate income tax in one pass. Switch between small-scale and general taxpayer status, with 2026 SME incentives applied (5% up to CNY 1M, 10% for CNY 1–3M). Built for founders, owners and finance staff assessing overall burden and entity choice. All local, no uploads; estimates only.

Business Details

2026 guide to enterprise tax incentives

This calculator follows the tax rules in force for 2026. Key incentives:

VAT Incentives

  • Small-scale taxpayer exemption: monthly sales up to CNY 100K (or quarterly up to CNY 300K) are VAT-exempt.
  • Preferential levy: small-scale taxpayers pay VAT at 1% on sales normally levied at 3%.

CIT incentive (small low-profit enterprises)

Small low-profit enterprises: on taxable income up to CNY 3M, only 25% counts as taxable income, taxed at 20% — an effective rate of 5%.

Small low-profit enterprise criteria: in a non-restricted industry, with annual taxable income ≤ CNY 3M, ≤ 300 employees and total assets ≤ CNY 50M.

"Six taxes, two fees" halved

Small-scale VAT taxpayers, small low-profit enterprises and sole proprietorships pay half rates on resource tax, urban construction tax, property tax, urban land-use tax, stamp duty (excl. securities), farmland occupation tax, and education surcharges.

Note: tax rules change often. Results are for reference; filings should follow your local tax authority.

Frequently Asked Questions

Small-scale or general taxpayer?

Annual invoicing ≤ CNY 5M qualifies for small-scale status (3% reduced to 1%); above that, general taxpayer registration is mandatory (6%/9%/13%). Both modes supported.

How is corporate income tax calculated?

Taxable income = revenue − costs − expenses − taxes − losses. Rate: 25% standard; qualifying small low-profit enterprises pay an effective ~5% up to CNY 3M.

Which surtaxes apply?

Urban construction tax (7%/5%/1%), education surcharge (3%) and local education surcharge (2%), computed on VAT actually paid.

Latest 2026 rules for small-scale taxpayers?

Monthly invoicing ≤ CNY 100K (quarterly ≤ 300K) is VAT-exempt; the excess is levied at 1%. This calculator applies it by default.