Overview of VAT (Value Added Tax) in China Supported in Kintsugi

China imposes a national-level Value Added Tax (VAT) on the sale of goods, services, intangible assets, and real estate within its borders. VAT in China is administered at the federal level only — there are no regional or provincial VAT rates.

Kintsugi currently supports VAT compliance for businesses that are physically established in China (resident businesses). At this time, non-resident businesses operating remotely without a physical presence in China are not required to register for VAT and are therefore out of scope for registration through Kintsugi.

Here is a quick overview of what Kintsugi supports for China:

• Tax type: VAT (Zēng Zhí Shuì)

• Jurisdiction: Federal (national level only)

• Applicable scheme: Standard registration

• Supported taxpayer type: Resident businesses with physical presence in China

• SaaS tax rate: 6% for both B2B and B2C transactions

Note: The 2026 VAT Law is the most current governing framework for VAT in China. If you have questions about how these changes may affect your business, our support team is happy to help.