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Vessel Tonnage Tax Law of China (2018)

船舶吨税法

Type of laws Law

Issuing body Standing Committee of the National People's Congress

Promulgating date Oct 26, 2018

Effective date Oct 26, 2018

Validity status Valid

Scope of application Nationwide

Topic(s) Tax Law Maritime Law

Editor(s) C. J. Observer

The Vessel Tonnage Tax Law was promulgated in 2017 and amended in 2018 respectively. The latest revision entered into force on October 26, 2018.

There are 22 articles in total.

The key points are as follows:

1.Vessel tonnage tax shall be paid in accordance with this Law on vessels that enter the domestic ports of the People’s Republic of China from overseas ports.(Article 1)

2.The taxable items and tax rates for tonnage tax shall be governed by the Table of Taxable Items and Tax Rates for Tonnage Tax attached to this Law.(Article2)

3.The amount of tonnage tax payable shall be calculated by multiplying the net tonnage of a vessel by the applicable tax rate.(Article 5)

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  1. Vessel Tonnage Tax Law of China (2018) - National People's Congress Official Website