China

Tax residency in China is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

Progressive income tax 3–45%. CIT 25% (15% for high-tech enterprises; 20% for small/micro). VAT 13% goods, 6% services, 9% agriculture/utilities. Withholding 10% on dividends/royalties to non-residents. Strict capital controls. Internet censorship (Great Firewall). SEZs with tax incentives.

The standard corporate income tax rate is 25%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Banking access in China is attainable but may require more documentation and time than in simpler jurisdictions. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.

China is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, China ranks highest for Digital Nomad and Founder / Entrepreneur. It offers a reasonable proposition for digital nomad (score: 42/100). It offers a reasonable proposition for founder / entrepreneur (score: 41/100). It scores lower for digital nomad and founder / entrepreneur and high net worth individual and freelancer, who may find other jurisdictions more suitable for their specific requirements.