Key practical points:
• It applies to specified contracts, documents and securities transactions.
• Rates are usually low and vary by document type (e.g. sales, lease, loan contracts).
• It is calculated on the contract value or the amount stated in the document.
• The unified law replaced older rules and clarified taxable and exempt items.
• Many companies pay it periodically on their contracts.
💰 Tax
Stamp Tax Law · Yalla China
中华人民共和国印花税法 / Stamp Tax Law
Enacted: 2021-06-10 ✅ Effective: 2022-07-01
📝 Overview
A tax on specified documents and transactions such as contracts, transfers of rights and business records.
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.
Stamp tax is small but adds up across your contracts. If you regularly sign sales, lease or loan contracts, learn which are taxable and their rates, and pay on time with your other taxes to avoid penalties. General orientation, not legal advice.
📎 Official source
State Taxation Administration / chinatax.gov.cn
🕒 Updated: 16 March 2026