China Income Tax Calculator
Estimate China individual income tax (IIT) on comprehensive income, monthly and annually
Estimate of Mainland China individual income tax on comprehensive income for residents only. Actual withholding, year-end reconciliation, and local policies may differ. This is not tax advice.
China Income Tax Calculator (IIT)
Estimate your Mainland China individual income tax (IIT, 个人所得税) on comprehensive income such as salary. Switch between annual and monthly amounts, then enter your income, mandatory social insurance and housing fund contributions (五险一金), and any special additional deductions (专项附加扣除). The calculator applies the ¥60,000 standard basic deduction and the seven progressive brackets (3% to 45%), showing your taxable income, annual and monthly tax, take-home pay, and effective and marginal tax rates.
FAQ
- How is China individual income tax on comprehensive income calculated?
- Annual taxable income equals comprehensive income minus the ¥60,000 standard deduction, social insurance/housing fund, and special additional deductions. Tax then equals taxable income × applicable rate − the quick deduction for that bracket.
- What is the ¥60,000 standard deduction?
- Every resident taxpayer gets a basic deduction of ¥60,000 per year (¥5,000 per month) before progressive rates apply.
- What counts as special additional deductions?
- These include items such as children's education, continuing education, mortgage interest or rent, elderly care, and major medical expenses. Enter your eligible annual total.
- Are the tax brackets annual or monthly?
- China's comprehensive income tax brackets are annual. If you enter monthly figures, the calculator multiplies them by 12 to compute the annual tax, then divides the result back to a monthly amount.