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Tax calculation Salary tax Detailed breakdown

Tax Calculator

Quickly estimate income tax on salary, year-end bonus and freelance income, plus VAT — with detailed breakdowns of your take-home pay.

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Privacy: All calculations run locally in your browser. No financial data is uploaded or stored, keeping your privacy safe.
Salary income tax
Enter your monthly gross salary
Pension, medical, unemployment, housing fund, etc.
1000 CNY per child per month
400 CNY for academic education; skills education is annual
Amount above 15000 CNY, up to 80000 CNY/year
1000 CNY/month for first-home loan interest
1500 CNY in municipalities/provincial capitals, 800-1100 CNY elsewhere
2000 CNY for only children; shared for others
Children under 3: 1000 CNY each per month
Corporate annuity, commercial health insurance, etc.
Tax due
0.00
CNY/month
Take-home salary
0.00
CNY/month
Applicable rate
0.00%
Taxable income and rate
Taxable income
0.00
CNY/month
Item Amount (CNY)

Individual income tax rate table (comprehensive income)

Tier Cumulative taxable income Rate (%) Quick deduction
1 Up to 36,000 CNY 3 0
2 36,000 to 144,000 CNY 10 2,520
3 144,000 to 300,000 CNY 20 16,920
4 300,000 to 420,000 CNY 25 31,920
5 420,000 to 660,000 CNY 30 52,920
6 660,000 to 960,000 CNY 35 85,920
7 Above 960,000 CNY 45 181,920
Year-end bonus tax
One-time annual bonus income
Separate taxation was optional before 2024
Used when combining with comprehensive income
Tax due
0.00
CNY
Take-home bonus
0.00
CNY
Applicable rate
0%
Rate tier
Item Amount (CNY)

Annual bonus rate table (converted to monthly)

Tier Monthly bonus income Rate (%) Quick deduction
1 Up to 3,000 CNY 3 0
2 3,000 to 12,000 CNY 10 210
3 12,000 to 25,000 CNY 20 1,410
4 25,000 to 35,000 CNY 25 2,660
5 35,000 to 55,000 CNY 30 4,410
6 55,000 to 80,000 CNY 35 7,160
7 Above 80,000 CNY 45 15,160
Freelance income tax
Single payment amount
Tax due
0.00
CNY
Take-home income
0.00
CNY
Taxable income
0.00
CNY
Item Amount (CNY)

Freelance income withholding notes

Income range Deduction rate / amount Tax rate
Income up to 4,000 CNY per payment Deduct 800 CNY 20%
(additional levy above 20,000 CNY)
Income above 4,000 CNY per payment Deduct 20% of income
Taxable income 20,000-50,000 CNY -
Taxable income above 50,000 CNY -
VAT calculation
Total amount including VAT
Choose the applicable VAT rate
VAT amount
0.00
CNY
Amount excluding tax
0.00
CNY
Tax rate
0%
Applicable rate
Item Amount (CNY)

VAT rate table (2023)

Tax rate Applicable to
13% Goods, services, tangible movable property leasing, imports
9% Transport, postal, basic telecom, construction, real estate leasing/sales, land-use right transfers
6% Modern services, finance, lifestyle services, value-added telecom, intangible asset sales
3% Small-scale taxpayers
1% Small-scale taxpayers (preferential)
0% Exports and cross-border services

Technical References

  1. State Taxation Administration — https://www.chinatax.gov.cn/

Frequently Asked Questions

Which tax calculations are supported?

Personal income tax, value-added tax, and special additional deductions are supported, with detailed calculations based on the current tax tables of the State Taxation Administration.

Do the results have legal effect?

This tool is for reference only — for tax filing, defer to your tax authority.

Technical References

  1. State Taxation Administration — https://www.chinatax.gov.cn/