Key practical points:
• Levied on those who extract mineral, energy and salt resources listed in the tax schedule.
• Usually calculated as a percentage of the value of extracted resources, sometimes as a fixed amount per quantity.
• Provinces are given flexibility to set rates within the law's ranges.
• Exemptions and reductions exist to encourage efficient extraction and protect the environment.
• Some regions levy a water resource tax within this framework.
💰 Tax
Resource Tax Law · Yalla China
中华人民共和国资源税法 / Resource Tax Law
Enacted: 2019-08-26 ✅ Effective: 2020-09-01
📝 Overview
A tax levied on the extraction of natural resources in China such as minerals, coal, oil, gas, salt and water. The provisional regulations were elevated to a full law effective September 2020.
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 business is in mining, energy or resource extraction in China, resource tax is part of your cost and varies by province and resource type. Check local rates and available exemptions. General orientation, not legal advice.
📎 Official source
npc.gov.cn
🕒 Updated: 16 March 2026