China income tax calculator
Calculate Chinese individual income tax on comprehensive income with the current annual bracket table (3%–45% with quick deductions), the 60,000 yuan annual allowance, social insurance deductions and all seven special additional deductions (editable standards, including the increases effective 1 January 2023), plus the tax payable, net income, effective rate and a bracket-by-bracket breakdown.
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Income and deductions
All money is integer cents; taxable income = annual income − the 60,000 yuan annual allowance − social insurance − other deductions − special additional deductions.
The fields below are prefilled with the standards effective 1 January 2023; set any that do not apply to 0.
In force from tax year 2019 (Individual Income Tax Law, effective 1 January 2019)
Special additional deduction standards effective 1 January 2023 (State Council announcement No. 8 of 2023)
Result
91,200.0010%2,520.006,600.00293,400.002.20%550.00118,800.00Bracket breakdown
The taxable income is split across the progressive brackets, and the bracket taxes add up to the tax payable.
| Bracket (taxable income) | Amount in bracket | Tax in bracket |
|---|---|---|
| Up to 36,000.00 | 36,000.00 | 1,080.00 |
| 36,000.01 – 144,000.00 | 55,200.00 | 5,520.00 |
Annual comprehensive income rate table (editable constants)
In force from tax year 2019 (Individual Income Tax Law, effective 1 January 2019)
| Taxable income | Marginal rate | Quick deduction |
|---|---|---|
| Up to 36,000.00 | 3% | 0.00 |
| 36,000.01 – 144,000.00 | 10% | 2,520.00 |
| 144,000.01 – 300,000.00 | 20% | 16,920.00 |
| 300,000.01 – 420,000.00 | 25% | 31,920.00 |
| 420,000.01 – 660,000.00 | 30% | 52,920.00 |
| 660,000.01 – 960,000.00 | 35% | 85,920.00 |
| Over 960,000.00 | 45% | 181,920.00 |
Special additional deduction standards effective 1 January 2023 (State Council announcement No. 8 of 2023) · Special additional deductions: 9,900.00
What this tool does
- Estimate the tax before the annual reconciliation: 200,000 of income with no deductions leaves 140,000 taxable, taxed at 10% with a 2,520 quick deduction — 11,480 of tax.
- See what the special additional deductions are worth: with 300,000 of income and 30,000 of social insurance, zeroing all six standard-prefilled deductions lifts the tax from 6,600 to 25,080.
- Compare brackets: 100,000, 200,000 and 500,000 of income fall in the 10%, 10% and 30% brackets with quick deductions of 2,520, 2,520 and 52,920 — the shape of a progressive system in one glance.
- Reconcile what payroll withheld: the bracket breakdown lists the amount and the tax in every bracket, and they add up exactly to the tax payable.
Example
Input
Annual comprehensive income 200,000, social insurance 0, other deductions 0, all six special deductions set to 0, no medical expenses, 12 months
Output
Taxable income 140,000.00; marginal rate 10%; quick deduction 2,520.00; tax payable 11,480.00; net income 188,520.00; effective rate 5.74%; average tax per month 956.67
140,000 = 200,000 − 60,000 of allowance, and 11,480 = 140,000 × 10% − 2,520. The breakdown shows 36,000 taxed at 3% (1,080) and the remaining 104,000 at 10% (10,400), which is the same 11,480.
Frequently asked questions
What are the allowance and the quick deduction?
The allowance is the 60,000 yuan a year basic deduction (5,000 a month) subtracted from income first. The quick deduction is shorthand for progressive brackets: taxable income × the bracket rate − the quick deduction gives exactly the same answer as adding each slice separately. For 140,000: 140,000 × 10% − 2,520 = 11,480, matching 1,080 + 10,400 in the breakdown.
What are the special deduction standards, and why are they prefilled?
From 1 January 2023 they are: children’s education 2,000 a month per child, continuing education 400 a month, housing loan interest 1,000 a month, housing rent 1,500 a month in municipalities and provincial capitals, support for parents 3,000 a month, and care for children under three 2,000 a month per child; major medical expenses are deducted as incurred up to 80,000 a year. All six are prefilled so you can see the standards — set any that do not apply to 0, otherwise the estimate is too generous.
Can I claim both housing loan interest and rent?
No. A taxpayer and their spouse may claim only one of the two in a tax year. If you fill in both here they are both deducted and the tax comes out too low, so zero out whichever does not apply to you.
How are year-end bonuses, labour remuneration and author’s remuneration handled?
This tool covers the annual comprehensive income basis (salary and the other items combined). A year-end bonus can instead be taxed separately using the monthly table divided by twelve, while labour remuneration is reduced by 20% before inclusion and author’s remuneration by a further 30%. Those separate treatments are outside this tool.
Why does the figure differ from what payroll withheld?
Check three things: whether the special deductions match what you actually declared, whether the social insurance figure matches your payslip, and whether the income is pre-tax comprehensive income including bonuses and overtime. If the gap remains unexplained, the annual reconciliation in the official tax app is authoritative — this tool is only an estimate.
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