The Personal Income Tax Rate in China stands at 45 percent. Personal Income Tax Rate in China is reported by the State Administration of Taxation. From 2004 until 2013, China Personal Income Tax Rate averaged 45.0 percent reaching an all time high of 45.0 percent in January of 2013 and a record low of 45.0 percent in January of 2004. In China, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of China