Cotton VAT rate in 2022

9%。 Self-produced agricultural products sold by agricultural producers are exempt from value-added tax. Self-produced agricultural products sold by agricultural producers refer to agricultural products sold by units and individuals directly engaged in plant planting, harvesting, animal breeding and fishing. The value-added tax rate of these products is 9% in 2022, so cotton is also included. Because cotton belongs to agricultural products, agricultural producers can be exempted from value-added tax when selling their own cotton, and value-added tax is required when selling cotton for other purposes.