How to use
- Enter your monthly salary before tax.
- Let the tool calculate social insurance and the housing fund from your contribution base, or type in the total from your payslip.
- Add any special additional deductions you have filed, such as children, parents, mortgage interest or rent.
- Optionally enter your annual bonus to compare the two ways it can be taxed.
Options explained
- Basic deduction
- 5,000 CNY a month (60,000 a year) is deducted from salary before tax for every resident taxpayer.
- Social insurance
- The usual employee rates are pension 8%, medical 2% and unemployment 0.5% of the contribution base, plus a housing fund of 5–12%. Your city may round or cap these differently.
- Special additional deductions
- 2,000 a month per child in education and per child under 3, 3,000 for supporting parents (or up to 1,500 when shared with siblings), 1,000 for first-home mortgage interest or 800–1,500 for rent, and 400 for degree education. These are the amounts since 2023.
- Cumulative withholding
- Tax is withheld on your cumulative income since January against the annual rate table, so the monthly tax often increases later in the year even when your salary does not change. The annual total is the same.
Annual rate table and a monthly example
These are the rates for mainland China resident taxpayers on comprehensive income (the table in force since 2019, as used by this tool). The tax is the taxable amount times the rate, minus the quick deduction.
| Annual taxable income (CNY) | Rate | Quick deduction |
|---|---|---|
| Up to 36,000 | 3% | 0 |
| 36,000 – 144,000 | 10% | 2,520 |
| 144,000 – 300,000 | 20% | 16,920 |
| 300,000 – 420,000 | 25% | 31,920 |
| 420,000 – 660,000 | 30% | 52,920 |
| 660,000 – 960,000 | 35% | 85,920 |
| Over 960,000 | 45% | 181,920 |
Example with a salary of 20,000 a month, 2,000 of social insurance and housing fund, and 1,000 of special deductions. Each month adds 20,000 − 5,000 − 2,000 − 1,000 = 12,000 to your cumulative taxable income. Through March it stays at or below 36,000, so the tax is 360 a month. From April it is above 36,000 and the rate is 10%: the cumulative tax is 48,000 × 10% − 2,520 = 2,280, minus the 1,080 already paid, so April’s tax is 1,200. For the year the total is 11,880 and the take-home pay is 17,640 a month until March and 16,800 after.
Frequently asked questions
Should my annual bonus be taxed separately?
Separate taxation of the one-off annual bonus is available until 31 December 2027. It is usually better when your salary is already taxed at 10% or more; adding the bonus to annual income is better when your deductions exceed your salary. The tool compares both.
What is the bonus "trap"?
Taxed separately, the rate is chosen by bonus ÷ 12 and applied to the whole bonus. Just above 36,000 the whole bonus jumps from 3% to 10%, so a bonus of 36,001 leaves you with about 2,309 less than 36,000. Similar ranges exist at every bracket edge.
Does it cover the annual tax reconciliation?
The annual tax shown equals what the reconciliation would settle for salary alone. Other income such as labour remuneration, royalties or serious illness deductions are not included.
Does it apply to foreigners?
The rates are the same for tax residents, but foreign nationals may choose different allowances (such as housing and children's education subsidies) instead of special additional deductions. Check with your employer.
Privacy
This tool runs entirely in your browser. Your files and text are processed on your device and are never uploaded to our servers.