China Income Tax Calculator

Calculate personal income tax on salary under China's 2019 Individual Income Tax Law. Supports social insurance, housing fund, and special additional deductions, with both annual average and cumulative withholding modes.

Monthly gross salary (¥)

Calculation mode

Social insurance & housing fund

Pension (%)

Medical (%)

Unemployment (%)

Housing fund (%)

Base lower (¥)

Base upper (¥)

Contribution base is clamped between lower and upper limits (varies by city). Set lower to 0 to use salary as the base.

Special additional deductions (¥/month)

Children education

Continuing education

Mortgage interest

Housing rent

Elderly care

Infant care (<3y)

Pre-tax salary—

Social insurance + fund (you pay)—

Special deductions—

Taxable income—

Income tax (monthly avg)—

After-tax (monthly avg)—

Annual after-tax—

Effective tax rate—

Features

Cumulative withholding method

Social insurance + housing fund

Special additional deductions

Pre-tax vs after-tax breakdown

Tax bracket details

How to Use

1. Enter your monthly gross salary.

2. Adjust social insurance and housing fund contribution rates, and set the base limits for your city.

3. If you have special additional deductions (children, mortgage, rent, etc.), enter the monthly amount.

4. Switch to 'Cumulative withholding' mode to see how monthly tax changes through the year.

5. The right panel shows gross, social insurance, deductions, taxable income, tax, and net income in real time.

About this tool

China's individual income tax on salaries uses seven progressive brackets from 3% to 45%, applied to annual taxable income after a basic deduction of ¥5,000 per month, social insurance and housing fund contributions, and any special additional deductions. This calculator estimates the tax on a monthly salary using that structure. You can set contribution rates for pension, medical and unemployment insurance and the housing fund, the lower and upper contribution base limits that vary by city, and monthly amounts for special deductions such as children's education, housing rent or elderly care. The annual mode shows a smoothed monthly average, while cumulative withholding shows how employers actually withhold month by month. It is an estimate for planning, not official tax advice.

Frequently Asked Questions

Why is more tax withheld in later months of the year?

Employers use the cumulative withholding method: each month, tax is calculated on year-to-date taxable income and the tax already paid is subtracted. As cumulative income rises into higher brackets, monthly withholding increases, even though the annual total is the same.

What are the tax brackets on annual taxable income?

3% up to ¥36,000; 10% up to ¥144,000; 20% up to ¥300,000; 25% up to ¥420,000; 30% up to ¥660,000; 35% up to ¥960,000; and 45% above that. Each bracket applies only to the income within it, which is what the quick deduction numbers account for.

What contribution base should I enter?

Social insurance and housing fund are calculated on your contribution base, which is usually last year's average salary clamped between your city's lower and upper limits. Check the current limits published by your local social security bureau, or set the lower limit to 0 to use your salary as the base.

Which special additional deductions are included?

The calculator includes children's education, continuing education, mortgage interest, housing rent, elderly care and infant care under three. Serious illness medical expenses are claimed at the annual tax reconciliation, so they are not part of the monthly estimate.

Does this cover year-end bonuses or freelance income?

No. It covers wages and salaries only. Year-end bonuses, labour remuneration, royalties and business income have separate rules, and annual reconciliation may change the final amount.