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China Income Tax Calculator
Work out Chinese individual income tax month by month with the cumulative withholding method, social insurance, special deductions and the annual bonus.
Salary and social insurance
Only the employee's own share is deducted here. Bases and rates are set locally and change every July — the presets are typical values, edit them to match your payslip.
Special additional deductions (per month)
Standard monthly amounts: 2,000 per child, 2,000 per infant, 400 for degree study, 1,000 mortgage interest, 800/1,100/1,500 rent by city size, 3,000 for an only child supporting parents (shared otherwise). Serious-illness costs are only deducted in the annual settlement.
Month-by-month withholding
| Month | Gross | Insurance + fund | Cumulative income | Cumulative taxable | Tax withheld | Take-home |
|---|
Under the cumulative method the withheld amount is small early in the year and grows as your cumulative income crosses each bracket — the total over twelve months is what you actually owe.
Annual bonus — separate or combined?
Cumulative withholding rate table
| Band | Cumulative taxable income | Rate | Quick deduction |
|---|
This is an estimate for planning only, based on the rules in force for 2025 and 2026. It is not tax advice; your employer's payroll and the final annual settlement decide the actual figure.
How to use the income tax calculator
- Enter your gross monthly salary and pick your city — the employee share of pension, medical, unemployment insurance and the housing fund is filled in with typical local rates, which you can edit.
- Fill in the special additional deductions you actually claim: children's education, infant care, mortgage interest or rent, supporting parents and so on.
- Read the month-by-month table to see how much is withheld each month, then use the bonus box to check whether taxing your annual bonus separately saves money.
FAQ
Why does my tax go up during the year on the same salary?
China withholds tax cumulatively. Each month the tax is computed on your cumulative taxable income since January, minus what has already been withheld. Early in the year you sit in the 3% band, and as the cumulative figure crosses 36,000 and 144,000 the marginal rate rises, so the monthly deduction grows even though your salary has not changed.
What is the annual bonus trap?
When a bonus is taxed separately, the rate is chosen from the bonus divided by twelve — but the quick deduction is only subtracted once. Just above each threshold (36,000, 144,000, 300,000 …) a slightly bigger bonus can leave you with thousands less after tax. The calculator warns you when your bonus is in one of those zones.
Does this replace the official app?
No. It is a planning estimate built on the public rules; rounding, local base adjustments, tax-free items and the March–June annual settlement can all shift the result. Use the 个人所得税 app for anything official.