Step 1Are you a Chinese tax resident?
Resident: living in China for 183 days or more in a tax year. Non-residents get the 5,000 CNY monthly deduction but no special additional deductions.
Step 2Nationality / Status
Foreign residents may choose either special additional deductions or tax-exempt allowances (housing, home-leave, language training, etc.). Choose one:
Step 3Monthly Salary & Deductions (CNY)
Step 4Year-end Bonus (全年一次性奖金)
Compare: separate calculation vs. combined with annual income. Choose the cheaper option.
2026 Comprehensive Income Tax Brackets (综合所得适用)
| Taxable income (annual, CNY) | Rate | Quick deduction |
|---|---|---|
| 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 |
| 960,000+ | 45% | 181,920 |
Disclaimer: This calculator provides estimates for informational purposes only and does not constitute tax advice. Actual tax may vary based on your specific circumstances, local social insurance rules, and latest tax regulations. Please consult a qualified tax professional.