China income tax calculator
Your take-home pay in China after individual income tax, social insurance and the housing fund, with the month-by-month tax your employer withholds.
Tax withheld each month
Employers withhold on income so far this year, so the monthly tax rises as you move into higher bands.
| Month | Tax withheld | Take-home |
|---|
Line by line
Your numbers, step by step.
How your income fills the tax bands
Each slice of taxable income is taxed at its own rate, so only the part above a threshold pays the higher rate.
| Rate | Band | Your income in it | Tax |
|---|
Rules and sources
- 北京市 2026 年各项社保缴费工资基数上下限（36,348 / 7,270 元，2026 年 7 月起）
- 上海市 2025 年度社保缴费基数上下限（37,302 / 7,460 元）
- Individual Income Tax Law (2018) comprehensive-income table and the ¥60,000 annual basic deduction; special additional deduction standards from 2023 (State Council Notice 2023 No. 13).
- Separate taxation of the annual one-off bonus extended to 31 December 2027 (MOF / STA Announcement 2023 No. 30).
Questions people ask
Why does my tax go up later in the year?
Since 2019 employers use cumulative withholding: each month they work out the tax on your total taxable income so far and subtract what was already withheld. As the running total crosses a band threshold, the rate on the extra income rises, so December’s tax can be much higher than January’s.
Should the annual bonus be taxed separately?
Until 31 December 2027 you can choose to tax a year-end bonus on its own, using the rate for bonus ÷ 12, instead of adding it to wages. Separate taxation is usually cheaper when your salary is in a low band; tick and untick the option to compare.