Key practical points:
• The taxpayer is whoever occupies urban land under a use right (an entity or individual).
• The tax is based on the actual area used in square metres.
• The rate varies by city size and location and is set by local governments within ranges.
• It is paid annually, often in instalments.
• Exemptions exist for government, religious and agricultural land and certain public facilities.
💰 Tax
Provisional Regulations on Urban Land Use Tax · Yalla China
中华人民共和国城镇土地使用税暂行条例 / Provisional Regulations on Urban Land Use Tax
Enacted: 1988-09-27 ✅ Effective: 1988-11-01
📝 Overview
An annual tax on the use of land in cities, towns and mining areas in China, calculated on the area used in square metres. It is paid by whoever occupies the land under a use right.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If your company occupies land or premises in a Chinese city, you will usually pay urban land use tax annually by area. Ask the local tax office about the rate and exemptions in your district. General orientation, not legal advice.
📎 Official source
gov.cn
🕒 Updated: 16 March 2026