Income Tax Calculator

The Income Tax Calculator is an online tool for estimating individual income tax on wages and salaries in mainland China. It uses the cumulative withholding method for resident individuals and updates results in real time as you type — no submit button needed. It is ideal for employees who want to check their take-home pay, compare annual bonus taxation options, or understand their full-year tax schedule.

Key Features

• Real-time tax calculation: Enter your pre-tax monthly salary to instantly see the tax withheld this month, net pay this month, applicable tax rate, plus full-year total tax, net salary, and taxable income.
• Annual bonus comparison: After entering a bonus, the tool calculates total annual tax under both separate taxation and combined-with-salary taxation, marks the better option, and shows exactly how much tax it saves.
• Itemized special additional deductions: Supports child education (CNY 2,000/child/mo), care for children under 3 (CNY 2,000/child/mo), continuing academic education (CNY 400/mo), mortgage interest (CNY 1,000/mo), housing rent (CNY 1,500/1,100/800 per month by city tier), elderly support (CNY 3,000/mo for an only child, or a shared amount capped at CNY 1,500/mo per person), and other deductions such as annuities. Pick the items that apply and the total is filled in automatically; you can also type a total amount directly.
• Monthly withholding schedule: A 12-month table shows cumulative taxable income, tax rate, tax withheld, and net pay for each month, with the current month highlighted — making the "low early, high later" pattern of cumulative withholding easy to understand.
• One-click copy: Copy your inputs, key results, and the bonus comparison as plain text for records or sharing.

Who Is It For

• Employees checking monthly take-home pay or wondering why withholding rises later in the year;
• Anyone comparing separate vs combined taxation before an annual bonus is paid;
• HR and finance staff explaining cumulative withholding to colleagues;
• Job changers estimating how a new salary affects full-year tax.

How to Use

1. Enter your pre-tax monthly salary and the personal portion of social insurance and housing fund (leave blank if none);
2. Fill in the total special additional deductions, or expand the itemized panel and tick the items that apply to you;
3. Add your annual bonus (optional) to see the taxation comparison;
4. Review this month's tax, net pay, and the full-year schedule, then click Copy if needed.

Calculation Notes

The tool follows current Chinese individual income tax rules: a CNY 5,000 monthly basic deduction, a seven-bracket progressive rate from 3% to 45% for comprehensive income, and separate bonus taxation based on one-twelfth of the bonus against the monthly rate table (a policy valid through Dec 31, 2027). Monthly income and deductions are assumed identical throughout the year. Results are for reference only; figures from the tax authority prevail.

FAQ

Q: Is this calculator free?

A: Yes. It is completely free with no sign-up required, and there is no limit on calculations.

Q: Should I choose separate or combined taxation for my annual bonus?

A: It depends. Separate taxation usually wins when your salary is relatively high and the bonus modest; combining can be better when your deductions are not fully used. Enter your bonus and the tool will compute both options and mark the cheaper one.

Q: Why is my monthly tax different every month?

A: Wages are taxed under the cumulative withholding method. As cumulative taxable income grows, it may cross into a higher bracket, so withholding can increase through the year. The monthly table shows the rate applied in each month.

Q: What should I enter for social insurance and housing fund?

A: Enter only the personal contribution deducted from your salary each month (pension, medical, unemployment insurance, and housing fund), not the employer's portion. It is shown on your payslip.

Q: Does it work on mobile devices?

A: Yes. The page is responsive and works in mobile, tablet, and desktop browsers.