Does China have an inheritance tax?

No. As of 2026, China does not impose an inheritance tax. Inheriting property in China does not in itself trigger any tax liability.

What taxes apply when selling inherited Chinese property?

When selling inherited property, you may need to pay Individual Income Tax (20% of the gain) and VAT (exempt after 2-5 years depending on city policy).

Do foreign heirs need to file taxes in China?

Yes. Foreign heirs who sell inherited property must complete tax clearance in China before repatriating the proceeds. A domestic agent can handle the tax filing on behalf of an overseas heir.

Cross-Border Inheritance Tax Tax Guide

Summary: Will I have to pay a lot of taxes to inherit Chinese property is one of the most common questions from overseas Chinese. This guide explains that China has no inheritance tax, but other taxes may apply when selling inherited property. Covers tax rates, exemptions, and cross-border tax considerations.

Taxes on Inherited Assets

China has no inheritance tax, but other taxes may apply.

Selling Inherited Property

Individual income tax (20% of gain) and VAT may apply when selling.

Tax Clearance

Before repatriating funds, a tax clearance certificate is required.

How We Help

We assist with the full tax clearance and fund repatriation process.

Cross-Border Inheritance Tax Tax Guide

Taxes on Inherited Assets

Selling Inherited Property

Tax Clearance

How We Help

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