- Statutory Tax Rate25
- Surtax Based on Taxable Income0
- Surtax Based on Statutory Tax0
- Surtax Deductible from Taxable Income0
- Statutory Tax Deductable0
- Effective Tax Rate25
Statutory Tax Rate
The rate of enterprise income tax is 25%. A special rate of 20% applies to resident enterprises with low profits. Effective 1 January 2020, a preferential tax rate of 4% on deemed profit is introduced for e-commerce exporters meeting certain conditions.