Income Tax Calculator
2026 China personal income tax calculation with social insurance and special deductions
Tax Rate Table
| Level | Monthly Taxable Income | Rate | Quick Deduction |
|---|---|---|---|
| 1 | 0 - 3,000 | 3% | 0 |
| 2 | 3,000 - 12,000 | 10% | 210 |
| 3 | 12,000 - 25,000 | 20% | 1,410 |
| 4 | 25,000 - 35,000 | 25% | 2,660 |
| 5 | 35,000 - 55,000 | 30% | 4,410 |
| 6 | 55,000 - 80,000 | 35% | 7,160 |
| 7 | > 80,000 | 45% | 15,160 |
What is Income Tax Calculator?
Income Tax Calculator is an online personal income tax calculation tool based on China's Personal Income Tax Law, using 7-level progressive tax rates for wages and salaries. This calculator is based on the 2026 latest tax rate table to help you quickly understand your actual monthly take-home pay.
Calculation Formula
Tax Amount = (Gross Salary - Social Insurance - Special Deductions - 5000 Threshold) × Tax Rate - Quick Deduction
Core Features
- Progressive Tax Calculation: Automatically matches 7-level progressive tax rates
- Social Insurance Deduction: Supports custom social insurance amounts
- Special Additional Deductions: Includes 8 types of deductions
- Real-time Results: Instantly shows taxable income, tax rate, and net salary
What is Threshold?
The threshold is the tax-free amount stipulated by tax law. China's personal income tax threshold is currently 5,000 CNY per month (60,000 CNY per year). Monthly income below 5,000 CNY is exempt from personal income tax, while income above is taxed at progressive rates.
All calculations are performed locally in your browser to protect your privacy.
How to Use Income Tax Calculator
Basic Steps
- Enter gross monthly salary (in CNY)
- Enter personal social insurance contribution (consult HR for accurate amount)
- Enter special additional deductions (children education, mortgage interest, etc.)
- Threshold defaults to 5000 CNY, usually no need to change
- Click 'Calculate' to view results
- View tax amount, net salary, and applicable tax rate
Special Additional Deductions Guide
FAQ
Q: How does the 7-level progressive tax rate work?
A: Personal income tax uses progressive tax rates, dividing monthly taxable income into 7 levels with different rates. For example: taxable income of 8,000 CNY, where 3,000 CNY is taxed at 3%, and the remaining 5,000 CNY at 10%. Quick deduction is preset to simplify calculation: Tax = Taxable Income × Rate - Quick Deduction.
Q: How much is personal social insurance contribution?
A: Personal social insurance contribution varies by city and company policy, approximately: pension 8%, medical 2%, unemployment 0.2-1%, housing fund 5-12%. Consult HR or check your payslip for exact amounts. For example, 10,000 CNY salary, personal contribution is about 1,500-2,300 CNY.
Q: How to declare special additional deductions?
A: Special additional deductions need to be declared through the Personal Income Tax App or submitted to your employer. Download the '个人所得税' App, fill in relevant information in 'Special Additional Deductions' section. After approval, deductions are automatically applied monthly. Honest declaration can significantly reduce tax burden.
Q: Why is the result different from my payslip?
A: Possible reasons: 1. Actual social insurance differs from estimate; 2. Company may have supplementary housing fund or enterprise annuity; 3. Year-end bonus may use separate taxation; 4. Special deductions may not be declared. Check your payslip details or consult HR for accurate social insurance amounts.
Q: How is year-end bonus taxed?
A: Year-end bonus can be taxed separately or combined with regular income. Separate: Bonus ÷ 12, use monthly tax table to determine rate. Combined: Taxed together with salary, better for low-income earners. Use this calculator to compare both methods and choose the better option.