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Income Tax Calculator

Estimate China individual income tax and after-tax pay from monthly or annual income, with deductions and two annual bonus methods compared side by side.

Period

Monthly uses the monthly withholding table for one month. Yearly applies the annual table to your full year.

Enter the amount before your social insurance and housing fund contributions. For yearly mode enter the annual figure.

Sum your social insurance, housing fund, annuity and special additional deductions for the chosen period.

Enter a bonus to compare taxing it separately versus adding it to comprehensive income.

Annual tax brackets (comprehensive income)

Annual taxable incomeRateQuick deduction
Up to 36,000 CNY3%0
36,000 to 144,000 CNY10%2,520
144,000 to 300,000 CNY20%16,920
300,000 to 420,000 CNY25%31,920
420,000 to 660,000 CNY30%52,920
660,000 to 960,000 CNY35%85,920
Over 960,000 CNY45%181,920

Monthly withholding and separate bonus taxation use the monthly table, matching annual brackets divided by twelve.

How to use

  1. Pick the period first. Monthly mode takes one month of pay, yearly mode takes the annual total, and the brackets switch automatically.
  2. Enter your gross pay. That is the amount before social insurance and housing fund contributions, the pre-tax figure on your payslip.
  3. Add your deductions total, covering social insurance, housing fund, annuity and any special additional deductions that apply to you.
  4. If you receive an annual bonus, enter it. The result area then shows the tax under both bonus methods side by side.
  5. Check the tax due, after-tax income and the two rate figures. The bracket table at the bottom confirms which tier applies.

FAQ

Why does the monthly figure differ from my payslip?
Your employer uses cumulative withholding, so the rate tier climbs as the year's accumulated income grows. This page simplifies one month with a flat table, which is fine for estimates. Exact monthly figures come from your payroll.
Which bonus method should I choose?
Enter the bonus and the page computes both methods and tells you which leaves more in your pocket. As a rule, moderate earners save with separate taxation, while high earners should always compare because combining can push all income into a higher tier.
What counts as deductible?
Common items are social insurance and housing fund contributions, annuities, children's education, continuing education, serious medical costs, mortgage interest or rent, elderly care and the personal pension. Enter the combined total of the ones that apply.
Is my income sent to a server?
No. Every calculation runs locally in your browser. Nothing you type leaves your device and the page makes no network requests.

How to use

  1. Pick the period

    Choose monthly or yearly. Monthly applies the monthly table to one month of pay, yearly applies the annual table, and results refresh immediately on switch.

  2. Enter gross income

    Type the amount before social insurance and housing fund contributions. Results update as you type, no button needed.

  3. Add deductions

    Enter the combined total of social insurance, annuity and special additional deductions. More deductions mean lower taxable income and less tax.

  4. Enter the annual bonus

    With a bonus entered, the page shows tax under separate taxation and under combined income, and marks which one pays home more.

  5. Read the results

    The result area lists taxable income, tax due, after-tax pay, marginal and effective rates. The bracket table at the bottom confirms the tier, and the result copies with one click.

About this tool

This calculator is for anyone who needs a fast estimate of China individual income tax. Enter gross income and deductions, and the page computes taxable income, tax due, after-tax pay, the marginal rate and the effective rate using the comprehensive income brackets. Everything updates as you type, so trying different scenarios takes seconds. Monthly mode suits payslip checks while yearly mode fits annual planning. All math runs locally in your browser, and no number you enter ever leaves the device.

Annual bonus treatment is the second focus. The same bonus can differ by thousands in tax between separate taxation and combining it with comprehensive income, and the better choice depends on income level and bonus size together. The page shows both methods side by side and states which one leaves more take-home pay, removing the manual table lookup. The full bracket table sits at the bottom with every rate and quick deduction listed, so you can always trace a result back to its tier.

How it works

Comprehensive income tax in China uses progressive brackets: taxable income is sliced into ranges and each range is taxed at its own rate. The quick deduction is a shortcut that makes one multiplication replace the slice-by-slice addition. Tax equals the full taxable amount times the bracket rate minus the quick deduction, and the result matches the detailed summation exactly. For example, 200,000 CNY of annual taxable income lands in the 20% tier, so tax is 200,000 times 20% minus 16,920.

Separate bonus taxation divides the bonus by twelve, looks up the monthly table by that quotient, then taxes the full bonus at that rate minus the quick deduction. The method has known cliffs: just above certain bonus amounts, the take-home can drop, so one extra yuan of bonus can cost over a thousand in tax. Combining adds the bonus to annual income and taxes everything together, which can push the whole income into a higher tier. The better method therefore depends on the actual numbers, which is why the page computes both every time.

When to use it

  1. Checking a payslip

    When a payslip arrives, enter the gross pay and deduction total and compare the computed tax with the withheld amount. The figures should be close in monthly mode. A clear gap usually means a missing deduction or a tier jump from cumulative withholding, worth checking with payroll.

  2. Estimating an offer

    Salary talks usually quote gross numbers only. Enter the annual figure, add an estimate for social insurance and housing fund, and the yearly mode returns a realistic take-home range. That range gives negotiation a concrete footing instead of a vague feeling about the number.

  3. Choosing a bonus method

    Once the bonus figure is fixed, enter it and read the verdict. The page lists the tax under both methods and names the better one, so you neither default into combining and overpay, nor blindly pick separate taxation and miss a better outcome.

Tips & tricks

  • The higher the income, the more special additional deductions save. Fill in children's education, mortgage interest or rent, and elderly care as they apply.
  • Separate bonus taxation can be used only once a year. Moderate earners usually gain from it, and high earners should always compare both methods.
  • Monthly mode is a simplified flat calculation and can drift from cumulative payroll withholding. Treat payroll figures as authoritative.
  • When an offer quotes only gross pay, yearly mode with the annual table gives a quick take-home estimate for negotiation.

Things to watch

  • Gross versus net

    The income field wants the pre-tax figure, not the amount that lands in your bank account. Entering net pay understates taxable income, reports too little tax, and makes every downstream number unreliable, so always start from the payslip's gross line.

  • Missing deductions

    Social insurance, housing fund, children's education and mortgage interest all reduce taxable income. Leaving the field at zero inflates the estimated tax far above reality, and every later comparison inherits that bias. Fill in every deduction that applies before judging the result.

  • Misreading marginal rate

    The marginal rate applies only to the portion above the previous tier, not to all income. The effective rate is usually far lower, and mixing the two overstates your tax burden in talks or plans. Use the matching figure for the question at hand.

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