How is China individual income tax (IIT) calculated?

China taxes annual comprehensive income on a 7-band progressive scale — 3%, 10%, 20%, 25%, 30%, 35% and 45% — with each rate applied only to the income within its band. This calculator first subtracts the CNY 60,000 standard basic deduction, then applies the brackets to the rest.

What are the China tax brackets for 2024 and 2025?

On annual taxable income (after the CNY 60,000 basic deduction): 3% up to 36,000, 10% to 144,000, 20% to 300,000, 25% to 420,000, 30% to 660,000, 35% to 960,000 and 45% above. These bands have been stable since the 2019 reform and are unchanged for 2023–2026.

What is the CNY 60,000 basic deduction?

Every resident gets a standard basic deduction of CNY 60,000 per year (CNY 5,000 per month) before tax is calculated. This calculator subtracts it automatically, so you can enter your gross annual income directly.

Does this include social insurance contributions?

Yes, as a simplified estimate of about 10.5% of gross — basic pension 8%, medical 2% and unemployment 0.5%. Real rates and the contribution base caps are set city by city, and the housing provident fund is excluded, so treat the figure as an approximation.

What is the difference between effective and marginal tax rate?

Your effective rate is total IIT divided by income (your average). Your marginal rate is the rate on your next yuan. On CNY 200,000 your marginal rate is 10% but your effective IIT rate is only about 5.7% because the CNY 60,000 deduction and the 3% band apply first.

Does China have provincial or city income tax?

No. Individual income tax in China is national only, administered by the State Taxation Administration (STA). There is no separate provincial or municipal income tax, so your national IIT plus social insurance is the full picture for an employee.

Can I use this for previous years?

Yes. Use the year selector to view 2023, 2024, 2025 or 2026 rules — 2026 is the latest year. The comprehensive-income scale and the CNY 60,000 basic deduction are identical across all four years, unchanged since the 2019 reform.

What is not included in this estimate?

This tool does not model the special additional deductions (children’s education, mortgage interest or rent, elderly support, etc.), the housing provident fund, the separate annual-bonus tax treatment, or dividend and capital-gains schedules. Consult the STA or a tax adviser for exact figures.

China Income Tax Calculator

Enter your annual income to estimate your China IIT, social-insurance contribution and take-home pay. Uses the comprehensive-income scale for multiple tax years.

Updated June 2026

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Tax Calculator

China — 2026 Tax Year

2026 Tax Year

Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Annual Gross Income (¥ CNY)

Filing Status

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use China Income Tax Calculator

This China income tax calculator estimates your Individual Income Tax (IIT, 个人所得税) on annual comprehensive income based on your income and the tax year you select. Choose between 2023, 2024, 2025 and 2026 — the 7-band scale has been stable since the 2019 reform: 3% up to CNY 36,000 of taxable income, then 10%, 20%, 25%, 30%, 35% and 45% on higher bands. The calculator first subtracts the CNY 60,000 standard basic deduction (CNY 5,000/month), then shows your effective rate, marginal rate and a full bracket breakdown, plus your estimated take-home after a simplified social-insurance deduction.

Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
Enter your annual gross comprehensive income in yuan (salary before tax).
Keep the filing status as Individual — China has no joint filing.
Click Calculate to see your IIT, effective rate and marginal rate.
Review the bracket-by-bracket breakdown and your estimated take-home pay.

Your data never leaves your device — 100% private processing.

How China’s IIT scale works

China taxes resident comprehensive income (综合所得 — salary, labour remuneration, author’s remuneration and royalties) on a 7-band progressive scale, and only the income within each band is taxed at that band’s rate. This calculator first subtracts the CNY 60,000 standard basic deduction from your income, then applies the brackets to the rest. For example, on CNY 200,000 your annual taxable income is CNY 140,000: 3% on the first CNY 36,000 (CNY 1,080) and 10% on the remaining CNY 104,000 (CNY 10,400), totalling CNY 11,480 — an effective rate near 5.7%, well below the 10% marginal rate. The official "quick-deduction" shortcut (taxable × rate − quick-deduction) gives the same figure: 140,000 × 10% − 2,520 = 11,480.

Comprehensive-income scale on annual taxable income (after the CNY 60,000 deduction) — stable 2023–2026
Annual taxable income (CNY)	Tax rate	Quick-deduction (速算扣除数)
0 – 36,000	3%	0
36,000 – 144,000	10%	2,520
144,000 – 300,000	20%	16,920
300,000 – 420,000	25%	31,920
420,000 – 660,000	30%	52,920
660,000 – 960,000	35%	85,920
Over 960,000	45%	181,920

The CNY 60,000 basic deduction and special additional deductions

Every resident gets a standard basic deduction of CNY 60,000 per year (CNY 5,000 per month) before tax is calculated, so the first CNY 60,000 of income is effectively untaxed in this tool. On top of that, China allows special additional deductions (专项附加扣除) for children’s education, continuing education, serious-illness medical costs, mortgage interest or housing rent, elderly support and infant/child care. These are not modelled here, so your real taxable income — and tax — may be lower than the estimate. Social-insurance contributions are also deductible from taxable income in practice; this calculator applies the basic deduction only and charges tax on gross minus CNY 60,000.

Social insurance and your take-home pay

On top of income tax, employees pay into mandatory social insurance — chiefly basic pension (8%), medical (2%) and unemployment (0.5%), about 10.5% of gross combined. This calculator subtracts that simplified estimate from your take-home. IMPORTANT: the real rates and the contribution base caps and floors are set city by city (typically 60%–300% of the local average wage), so your actual deduction depends on where you work, and the housing provident fund (住房公积金, commonly 5%–12%) is excluded. Treat the contribution figure as an approximation rather than an exact payroll number.

Effective versus marginal tax rate

Your effective tax rate is your total IIT divided by total income — your true average. Your marginal rate is the rate on your next yuan, set by the highest band you reach. On CNY 200,000 your marginal rate is 10% but your effective IIT rate is about 5.7% because the CNY 60,000 deduction and the 3% band apply first. At CNY 500,000 the marginal rate is 30% while the effective rate is around 15.8%, and at CNY 1,000,000 the marginal rate is 35% while the effective rate is about 24.3%. Knowing the difference helps with decisions about bonuses, overtime and a pay rise.

Worked examples

Individual, CNY 200,000, 2025

Inputs: CNY 200,000 income

Result: ~CNY 11,480 IIT (taxable 140,000) · 5.7% effective · 10% marginal · take-home ~CNY 167,520 after social insurance

Individual, CNY 500,000, 2025

Inputs: CNY 500,000 income

Result: ~CNY 79,080 IIT (taxable 440,000) · 15.8% effective · 30% marginal

Individual, CNY 1,000,000, 2025

Inputs: CNY 1,000,000 income

Result: ~CNY 243,080 IIT (taxable 940,000) · 24.3% effective · 35% marginal

Glossary

IIT (个人所得税): Individual Income Tax — China’s personal income tax on comprehensive and other income.
Comprehensive income (综合所得): The combined category of salary, labour remuneration, author’s remuneration and royalties taxed on the 3%–45% scale.
Basic deduction (基本减除费用): The standard CNY 60,000/year (CNY 5,000/month) deduction applied before the brackets.
Special additional deductions (专项附加扣除): Extra deductions for education, medical, housing, elderly support and child care; not modelled here.
Social insurance (五险): Mandatory contributions (pension, medical, unemployment and more); the employee share is about 10.5% of gross.
Annual settlement (汇算清缴): The yearly IIT reconciliation residents file in spring after monthly withholding.
Effective tax rate: Total tax owed divided by total income — your true average tax rate.
Marginal tax rate: The tax rate applied to your next yuan of income, set by the highest band you reach.

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