1. Home
  2. Jurisdictions
  3. China

Company registration in China

A WFOE is a Chinese limited liability company owned by the foreign investor. If the business is outside the negative list, no approval is needed: the founder registers with the local Administration for Market Regulation, obtains the business licence and files the foreign-investment information report through the same system, then handles seals, tax, foreign-exchange and bank steps. The trap is the negative list and the legal-representative role.

Checked against official sources on September 27, 2026
Gov. filing fee
Varies
Registration time
Not stated
Corporate tax
25%
Local director
Not stated
Remote setup
Visit needed
Visit, notary or lawyer
Depends
Local director
Not stated
Registered address
Domicile in China
Minimum capital
Paid in within 5 years
Yearly upkeep
Annual report (NECIPS)
EU member
No
IWG business address
161 centresfrom $47/mo

What the registry requires

Company typeWholly Foreign-Owned Enterprise (limited liability company under the Company Law)
RegistryState Administration for Market Regulation (SAMR) and local Administrations for Market Regulation
Government filing feeVaries — No registration fee amount is stated on the official pages consulted (MOFCOM investment guide, gov.cn, Company Law).
Registration timeMOFCOM's 2025 guide gives the sequence (business licence, then seals, tax, social insurance, foreign-exchange registration and bank account) but no processing time; Company Law Art. 30 obliges the registry to list any missing documents in one notice.
Resident directorA registered legal representative is mandatory and must be a director or manager who executes company affairs (Company Law Art. 10); no residency rule is stated on the official pages consulted.
Visit, notary or lawyerRegistration and the foreign-investment information report go through the online enterprise registration system; the official pages consulted do not state whether the foreign investor's identity documents must be notarised or legalised.
Registered addressDomicile (location of the main office) is a mandatory registration item published on the National Enterprise Credit Information Publicity System (Company Law Arts. 8 and 32).
Minimum capitalPaid in within 5 years
Corporate taxEnterprise Income Tax Law Art. 4: 25% standard rate (20% on non-resident enterprises' China-source income).
Every yearFrom the second year the foreign-invested enterprise files an annual foreign-investment information report through the National Enterprise Credit Information Publicity System, covering operations, assets, liabilities and licences.

What it costs

Government filing fee
Varies

No registration fee amount is stated on the official pages consulted (MOFCOM investment guide, gov.cn, Company Law).

Every year
Annual report (NECIPS)

From the second year the foreign-invested enterprise files an annual foreign-investment information report through the National Enterprise Credit Information Publicity System, covering operations, assets, liabilities and licences.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in China, step by step

  1. Check the business scope against the negative list for foreign investment; restricted fields need licences before registration.
  2. Settle the name, domicile, registered capital (subscribed, to be paid within five years), business scope and legal representative.
  3. File the establishment application and articles with the Administration for Market Regulation and obtain the business licence.
  4. Submit the initial foreign-investment information report through the enterprise registration system.
  5. Carve official seals with the public-security department and register with the tax authority.
  6. Complete foreign-exchange registration, open the bank account and register for social insurance and housing fund.

Corporate tax in China

25%. Enterprise Income Tax Law Art. 4: 25% standard rate (20% on non-resident enterprises' China-source income).

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Treating registration as approval: a business scope that touches the negative list still needs the sector licence first.
  • Naming a legal representative without understanding that the role must be held by a director or manager who actually runs the company.
  • Subscribing a large registered capital and forgetting it must be fully paid within five years of establishment.

Compare China with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
ChinaWFOE
VariesNot stated25%Not statedDependsDomicile in ChinaAnnual report (NECIPS)
BangladeshPvt Ltd
BDT 4,700Not stated27.5%Not statedDependsRegistered officeBDT 200 per filing
GEL 2001 working day15% on distributionNoNotary or NAPRActual GE addressNot stated
IndonesiaPT PMA
VariesNot stated22% CITNoNotary deedDomicile requiredLKPM reports
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Foreign Investment Law: organisational form per Company Law (Art. 31), negative list (Art. 28), information reporting (Art. 34) — english.www.gov.cn, checked September 27, 2026
  • Incorporation flow: business licence from the Administration for Market Regulation, information report, seals, tax, social insurance, FX registration, bank account; annual report content — fdi.mofcom.gov.cn, checked September 27, 2026
  • Company Law (2023 revision): Art. 8 domicile, Art. 10 legal representative, Art. 30 registry notice, Art. 32 registration items, Art. 47 capital paid within five years — npc.gov.cn, checked September 27, 2026
  • Enterprise income tax rate 25% — chinatax.gov.cn, checked September 27, 2026 (search extract)
  • Registration of market entities: items registered include domicile, registered capital and legal representative — english.www.gov.cn, checked September 27, 2026
Business address · IWG · VirtualOffice

A business address in China

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in China and use it for the registration file, correspondence and clients.

The registry accepts a provider’s address as the registered office, so an IWG address can be the company’s legal address.

161IWG centres
49cities
$47from, per month
Addresses in China
FAQ · 4 questions

Frequently asked questions

There is no single government fee — it depends on the licence or zone. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: Annual report (NECIPS).

The registry does not publish a standard processing time. A licensed provider will give a realistic date for your file.

The registry does not state a residency rule; confirm it with a licensed provider before you start.

Yes. A provider’s address is accepted as the registered office.