Interactive VAT Withholding Calculator

Detailed calculation for cross-border VAT, surtaxes, and enterprise income tax withholding

Enter Transaction Details

Enter the total contract value in Chinese Yuan (RMB).
Select the category that best describes your transaction.
Surtax rates depend on the location of the domestic purchaser.
This affects how input VAT may be credited.
If the seller has a PE in China, different tax rules may apply.
Standard is 10%. Enter a reduced treaty rate if applicable (e.g., 7% for HK DTA royalties).

Calculation Results

Fill in the form and click "Calculate" to see your tax breakdown.

Quick Rate Reference

Modern / Financial / Intangible6%
Transportation / Construction9%
Goods / Processing / Rental13%
Urban Maintenance Tax (max)7%
Education Surcharge3%
Local Education Surcharge2%
Disclaimer: This calculator provides estimates based on standard Chinese tax regulations. Actual tax liabilities may vary based on contract terms, applicable Double Taxation Agreements, beneficial owner status, local tax bureau interpretations, and policy changes. Always verify with a licensed Chinese tax advisor or the State Taxation Administration before making tax decisions or remittances.

Common Scenarios

Typical calculations for businesses in Hong Kong and Macao

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HK Consulting Firm

A Hong Kong consulting firm provides management advisory services to a Shenzhen tech company for CNY 1,000,000.

VAT: 6%
Surtaxes: 12% of VAT
EIT: 10% (or treaty rate)

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Macao IP Licensing

A Macao company licenses a trademark to a Guangzhou manufacturer for CNY 2,000,000 annually.

VAT: 6%
Surtaxes: 12% of VAT
EIT: 10% (HK/Macau DTA may reduce to 7%)

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Cross-Border IT Services

An overseas IT company provides software development services to a Shanghai bank for CNY 800,000.

VAT: 6%
Surtaxes: 12% of VAT
EIT: 10% withholding