China Justice Observer

中国司法观察

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Does China Have Inheritance Tax?

No.

China has not yet imposed any inheritance tax, which means that heirs in China do not have to pay taxes on the property they inherit.

However, deed tax shall be paid for inheritance of immovable property by an inheritor who is not an intestate successor.

In addition, if the heir inherits the estate and then sells the estate, he/she will be subject to personal income tax.

 

 

Cover Photo by millerthachiller (https://unsplash.com/@millerthachiller) on Unsplash

 

Contributors: CJO Staff Contributors Team

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How Long Does A Heir Have to Claim Inheritance in China?

Succession begins when a person dies or is declared dead. Where a successor does not indicate to disclaim inheritance within 60 days from the commencement of inheritance, he/she shall be deemed to have accepted the inheritance.