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.

Social insurance & housing fund

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)
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.

Frequently Asked Questions

What deductions are supported?
Social insurance (pension, medical, unemployment), housing fund, and the seven special additional deductions (children's education, continuing education, mortgage interest, rent, elderly care, serious illness medical, infant care).
Why is my December tax higher than January?
China uses cumulative withholding — as your year-to-date income climbs into higher brackets, monthly withholding increases. The annual total tax is the same regardless.

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