中国个税计算器
按 2019 年新个税法计算工资薪金所得的个人所得税。支持五险一金、专项附加扣除，并提供「年度平均」和「累计预扣」两种计算模式。
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—
功能特性
Cumulative withholding method
Social insurance + housing fund
Special additional deductions
Pre-tax vs after-tax breakdown
Tax bracket details
使用方法
1. 输入月度税前工资。
2. 调整社保和公积金的缴费比例（默认按常见标准），并设置缴费基数上下限（不同城市差异较大）。
3. 如有专项附加扣除（子女教育、房贷、租房、赡养老人等），请填入对应的月扣除额。
4. 切换「累计预扣」模式可查看每个月的预扣税额变化。
5. 右侧实时显示税前、社保、专项扣除、应纳税所得额、个税和税后收入。
常见问题
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.