China Individual Income Tax Calculator — Monthly Salary
Estimate China's monthly salary withholding tax and take-home pay under the cumulative method, with social insurance and special deductions, for all 12 months.
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How to use
- Enter the monthly gross salary.
- Enter personal social insurance and special deductions.
- Review monthly tax, net pay and annual totals.
Example and rules
Example: ¥20,000 monthly salary, ¥3,000 social insurance and ¥2,000 deductions: January tax ¥300, annual tax ¥9,480.
- Uses the ¥5,000 monthly basic deduction and 3%–45% progressive brackets.
- Assumes the same income and deductions every month; bonuses are excluded.
- For reference only; actual employer withholding prevails.
Frequently asked questions
Why does tax rise later in the year?
Withholding uses cumulative income, so crossing a bracket raises the rate for later months.
What are special deductions?
Child education, mortgage interest or rent, elderly support, continuing education and infant care.
What about annual bonuses?
Bonuses can be taxed separately or combined; they are not included here.