1. Individual income tax is generally required for the transfer of individual trademark rights;

2. If the trademark right of an enterprise is transferred, enterprise income tax and stamp duty are generally required;

3. Other taxes on trademark rights transfer.

Legal basis

Article 2 of the Individual Income Tax Law of the People's Republic of China

Individual income tax shall be paid on the following personal income:

(1) Income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.