Estimate China IIT on salary: ¥5,000/mo deduction, 五险一金 + special deductions, 3–45% annual brackets. Free, in-browser estimate.
China Individual Income Tax Calculator
Estimate China individual income tax on wages (综合所得): your salary annualised through the comprehensive-income brackets with the ¥60,000 basic deduction, social insurance / housing fund and special additional deductions. Everything runs in your browser.
How China individual income tax works
Enter your pre-tax monthly salary (¥)
Type your gross monthly income. The calculator annualises it over 12 months and automatically subtracts the basic deduction (¥5,000/month threshold, i.e. ¥60,000/year).
Fill in social insurance & housing fund (¥/month)
Enter the employee-paid social insurance + housing fund total per month. Rates vary by city, typically ~18%–22% of salary; enter the actual amount, default ¥1,500.
Add special additional deductions (¥/month, optional)
The monthly total of deductions such as children's education, mortgage interest, housing rent, elderly support, continuing education or major medical. Enter 0 if none.
Read the estimate
Results show annual income tax, average monthly tax, after-tax monthly and annual income, taxable income and the effective rate. Comprehensive income uses annual cumulative withholding; this tool simplifies it to an annual estimate — the STA rules prevail.
How China individual income tax works
In mainland China, individual income tax on wages and salaries is collected as "comprehensive income" (综合所得). Since the 2019 reform, an employer withholds tax each month under annual cumulative withholding, and most taxpayers file a year-end reconciliation that refunds or tops up the difference.
This calculator estimates that tax by annualising your salary, subtracting the basic deduction (¥5,000/month = ¥60,000/year), your employee-paid social insurance and housing fund, and any special additional deductions — then running the result through the seven progressive bands (3% up to 45%) using the official quick-deduction figures.
The ¥5,000/month threshold and the seven-band scale have been stable since 2019. Real payroll recomputes the withholding each month as cumulative income grows, so a single month's deduction is lower early in the year and higher later — details this annual estimate intentionally smooths.
Income tax here is not necessarily final. Many people still file the annual comprehensive-income reconciliation, where deductions not captured monthly are claimed and a refund commonly results.
Scope: resident individuals with wage income. Non-residents (taxed monthly/per payment), the separate year-end-bonus method, and city-specific contribution rules are outside this model.
10 Facts About China Individual Income Tax
Individual income tax on wages is levied as "comprehensive income"; since 2019 it uses annual cumulative withholding, reconciled in a year-end settlement.
The basic deduction ("起征点") is ¥5,000/month, i.e. ¥60,000/year, unchanged since 2019.
Comprehensive income uses a 7-band progressive scale from 3% to 45%, applied to annual taxable income from low to high.
A quick-deduction figure (速算扣除数) simplifies the progressive maths: annual tax = taxable income × rate − quick deduction.
The employee-paid portion of social insurance + housing fund (pension, medical, unemployment, housing fund) is deductible pre-tax; rates vary by city.
Special additional deductions cover seven categories: children's education, infant care for under-3s (added 2022), continuing education, major medical, mortgage interest, housing rent and elderly support — with the child, infant-care and elderly standards raised in 2023.
For resident individuals receiving wages, the employer (withholding agent) withholds the tax monthly.
Year-end bonuses may be taxed separately or merged into comprehensive income; this tool does not model the separate-bonus method.
Income tax is not settled once and for all — most taxpayers still file an annual reconciliation (typically March–June of the following year).
This calculator is a simplified planning estimate: annual cumulative withholding, separate bonus taxation and city-specific policies are not fully modelled — the STA rules prevail.
Frequently Asked Questions
- Annual taxable income = salary × 12 − 60,000 (threshold) − social insurance × 12 − special deductions × 12 (floored at 0), run through the 7-band comprehensive-income scale less the quick deduction for the annual tax; the monthly average is the annual tax ÷ 12.
- The basic deduction is ¥5,000/month, i.e. ¥60,000/year, in force since the 2019 reform.
- On annual taxable income: 0–36,000 = 3%, 36,000–144,000 = 10%, 144,000–300,000 = 20%, 300,000–420,000 = 25%, 420,000–660,000 = 30%, 660,000–960,000 = 35%, above 960,000 = 45%.
- Enter the monthly employee-paid total for social insurance (pension, medical, unemployment) plus the housing fund. Bases and rates vary by city, typically ~18%–22% of salary. Use the actual figure from your payslip.
- Seven categories: children's education, infant care for children under 3, continuing education, major medical, mortgage interest, housing rent and elderly support. Enter the monthly deductible total; use 0 if none.
- Comprehensive income uses annual cumulative withholding, so the monthly withheld amount rises through the year. This tool spreads it as an annual average, so it differs from any single month.
- A bonus may be taxed separately or merged into comprehensive income. This tool does not model the separate-bonus method — for a precise figure consult a professional or the STA rules.
- No. The comprehensive-income threshold (¥5,000/month) and the 7-band progressive scale have been stable since the 2019 reform.
- No. This tool is for resident individuals with wage income. Non-residents are taxed monthly or per payment under different rules — do not use this tool for them.
- No. All calculations run locally in your browser — your salary, social-insurance and deduction figures are never transmitted to any server or stored. Closing this page clears every input.
Important — please read.
Simplified estimate only — not tax, financial, or legal advice, and not a substitute for the State Taxation Administration's (国家税务总局) computation or your payroll's figures. Comprehensive income uses annual cumulative withholding; this tool simplifies it to a flat annual estimate.
No affiliation. RECATOOLS is not affiliated with, endorsed by, or representing the State Taxation Administration (国家税务总局) or any government agency. Names are used for identification only.
Rates as at 2026-07-02. The ¥5,000/month basic deduction and the 3%–45% comprehensive-income brackets have been stable since the 2019 reform. Verify at chinatax.gov.cn before acting.
Scope limits: resident individuals, wage income only. The separate year-end-bonus method, city-specific social-insurance/housing-fund rules and other regional policies are not fully modelled.
No warranty; limitation of liability. Provided "as is" without warranty of any kind. To the maximum extent permitted by law, RECATOOLS accepts no liability for any loss arising from use of this calculator.
Privacy. All calculations run locally in your browser; no salary or personal data is transmitted or stored.
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