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China individual income tax
以下为常用财务与金额小工具：人民币大写、支票日期、美元读法、税率与贷款月供等。计算均为浏览器本地演示，不构成税务、会计或法律意见。
China individual income tax calculator
Use actual months employed. If each month is the same, cumulative = monthly × periods. Social contributions vary by city—use your actual amounts.
Illustrative only, not tax advice. Excludes year-end bonus rules, job changes, and filing differences.
How it works
Taxable income = cumulative salary − cumulative social/housing − cumulative special deductions − 5,000 × periods
Cumulative tax = taxable income × rate − quick deduction
Net pay = cumulative salary − cumulative social/housing − cumulative tax
| Level | Cumulative taxable income | Rate | Quick deduction |
|---|---|---|---|
| 1 | Up to 36,000 | 3% | 0 |
| 2 | 36,000 – 144,000 | 10% | 2520 |
| 3 | 144,000 – 300,000 | 20% | 16920 |
| 4 | 300,000 – 420,000 | 25% | 31920 |
| 5 | 420,000 – 660,000 | 30% | 52920 |
| 6 | 660,000 – 960,000 | 35% | 85920 |
| 7 | Over 960,000 | 45% | 181920 |