Chinese Income Tax Calculator
Calculate Chinese individual income tax with deductions
Enter salary above to calculate
How to Use
- Enter your monthly gross salary.
- Enter your total social insurance deduction (五险一金) per month.
- Enter any applicable special additional deductions (专项附加扣除).
- Click 'Calculate Tax' to see your tax breakdown.
- Results show taxable income, tax amount, net salary, and effective rate.
About Chinese Income Tax
Tax Calculation Method
Monthly taxable income = Gross salary − 5,000 (basic exemption) − Social insurance deductions − Special additional deductions. Tax = Taxable income × Rate − Quick deduction. The 2019 reform increased the basic exemption from 3,500 to 5,000 CNY and added new special deductions for families.
2024 Tax Brackets
Monthly taxable income brackets: ≤3,000 (3%), 3,001–12,000 (10%, QD=210), 12,001–25,000 (20%, QD=1,410), 25,001–35,000 (25%, QD=2,660), 35,001–55,000 (30%, QD=4,410), 55,001–80,000 (35%, QD=7,160), >80,000 (45%, QD=15,160). QD = quick deduction.
Special Additional Deductions
China allows several special deductions: Child education (1,000/child/month), continuing education (400/month for academic, 3,600/year for skills), mortgage interest (1,000/month), renting housing (800–1,500/month depending on city), elderly support (up to 2,000/month), critical illness medical expenses (actual, up to 80,000/year).
Annual Settlement
Monthly withholding is an estimate. At year-end, an annual settlement reconciles actual income, deductions, and tax paid. You may get a refund if too much was withheld, or pay more if too little was withheld. The annual settlement can be filed via the 个人所得税 (Personal Income Tax) app.
Key Features
- 2024 China individual income tax calculation with all brackets
- Includes standard 5,000 CNY monthly exemption
- Supports social insurance deduction and all 6 special additional deductions
- Shows taxable income, tax amount, net salary, and effective rate