International treaty

China: tax treaties

Tax treaties and related documents between the UK and China.

Documents

Details

The Double Taxation Agreement entered into force on 13 December 2013 and amended by a signed protocol on 27 February 2013

The agreement is effective in China for any tax year starting on or after 1 January 2014 for:

  • Income Tax
  • Capital Gains Tax

It’s effective in the UK for:

  • Corporation Tax for any financial year starting on after 1 April 2014
  • Income Tax and Capital Gains Tax for any year of assessment starting on or after 6 April 2014

The UK and China Air Transport Agreement entered into force and is effective from 4 September 1981.

Synthesised text of the Multilateral Instrument and the 2013 UK-China Double Taxation Agreement and Protocol — in force

The 2013 UK-China Double Taxation Agreement and Protocol has been modified by the Multilateral Instrument (MLI)

The modifications made by the MLI are effective in respect of the 2013 UK-China Double Taxation Agreement and Protocol.

It is effective in the UK from: 

  • 1 January 2023 for taxes withheld at source
  • 1 April 2023 for Corporation Tax
  • 6 April 2023 for Income Tax and Capital Gains Tax

It is effective in China from:

  • 1 January 2023 with respect to all taxes levied by China

Updates to this page

Published 17 December 2013
Last updated 28 August 2025 show all updates
  1. Synthesised text of the Multilateral Instrument and the 2013 UK-China Double Taxation Agreement and Protocol — in force has been added.

  2. The 2011 China-UK Double Taxation Agreement, as amended in 2013 - in force has been added to the page.

  3. First published.

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