China Income Tax Calculator
Calculate social insurance, housing fund and individual income tax on wages, with special deductions
Income
Social Insurance & Housing Fund (employee share)
Rates vary by city. Common defaults are prefilled: pension 8%, medical 2%, unemployment 0.5%, housing fund 7% (selectable from 5% to 12%). Adjust them to your city's actual rates. Work injury and maternity insurance are not paid by employees.
Advanced: set contribution base floor/cap (some cities limit it to 60%–300% of the local average wage)
Special Additional Deductions (monthly)
The basic deduction of 5000 per month is built in. Children's education and infant care under age 3 are 2000 per child per month — just enter the number of children. Mortgage interest and housing rent are mutually exclusive; the higher one is applied automatically.
Annual Summary
Monthly Withholding Detail (cumulative method)
With a fixed salary the rate is low early on and jumps to 10% once cumulative taxable income passes 36,000. This is normal| Month | Taxable Income (month) | Cumulative Taxable Income | Tax (month) | Take-Home (month) |
|---|---|---|---|---|
| 1 | ¥10,500.00 | ¥10,500.00 | ¥315.00 | ¥16,185.00 |
| 2 | ¥10,500.00 | ¥21,000.00 | ¥315.00 | ¥16,185.00 |
| 3 | ¥10,500.00 | ¥31,500.00 | ¥315.00 | ¥16,185.00 |
| 4 | ¥10,500.00 | ¥42,000.00 | ¥735.00 | ¥15,765.00 |
| 5 | ¥10,500.00 | ¥52,500.00 | ¥1,050.00 | ¥15,450.00 |
| 6 | ¥10,500.00 | ¥63,000.00 | ¥1,050.00 | ¥15,450.00 |
| 7 | ¥10,500.00 | ¥73,500.00 | ¥1,050.00 | ¥15,450.00 |
| 8 | ¥10,500.00 | ¥84,000.00 | ¥1,050.00 | ¥15,450.00 |
| 9 | ¥10,500.00 | ¥94,500.00 | ¥1,050.00 | ¥15,450.00 |
| 10 | ¥10,500.00 | ¥105,000.00 | ¥1,050.00 | ¥15,450.00 |
| 11 | ¥10,500.00 | ¥115,500.00 | ¥1,050.00 | ¥15,450.00 |
| 12 | ¥10,500.00 | ¥126,000.00 | ¥1,050.00 | ¥15,450.00 |
Method & Notes
- Calculated with the cumulative withholding method under China's Individual Income Tax Law and STA Announcement No. 61 (2018): monthly tax = (cumulative taxable income × annual rate − quick deduction) − tax already withheld in previous months.
- The rate table uses annual brackets (36,000 / 144,000 / 300,000 / 420,000 / 660,000 / 960,000) applied to cumulative taxable income, not to a single month's income.
- The year-end bonus can be taxed separately (bracket determined by bonus ÷ 12; policy extended through the end of 2027) or merged into comprehensive income (with the settlement amount shown).
- Major medical expenses are not deducted during withholding; claim them at the annual settlement between March and June of the following year (amounts above 15,000, capped at 80,000).
- Insurance rates and contribution base limits vary by city. Adjust them to the standards published by your local social security bureau. The housing fund is paid by both employee and employer; only the employee share is counted here.
This tool is an estimate for reference only. It does not cover labor remuneration, equity incentives, split bonuses and other special cases. Your actual tax is subject to the tax authority's assessment.