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China Income Tax Calculator

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Estimate 2025 China individual income tax (IIT) on comprehensive income — annual salary, year-end bonus, social insurance & housing fund (五险一金) with city contribution-base caps, and special additional deductions.

Income & bonus
Social insurance & housing fund
Special additional deductions

Estimated tax

Tax year 2025
Gross income¥0
Total tax¥0
Take-home pay¥0

Effective rate: 0.0%Take-home ratio: 0.0%

Social insurance & housing fund (monthly)

Social insurance base
¥0
Housing fund base
¥0
Pension
¥0
Medical
¥0
Unemployment
¥0
Housing fund
¥0
Monthly total
¥0
Annual total
¥0

Taxable income

Annual salary
¥0
Basic deduction
- ¥60,000
Social insurance & housing fund
- ¥0
Special additional deductions
- ¥0
Taxable income
¥0

Tax

Comprehensive income tax
¥0
Total tax
¥0
Effective / marginal rate
0.0% / 0.0%

Notes

  • Models a tax resident's annual comprehensive income (salary plus year-end bonus) under the 2019 reform, taxed on the 3 percent to 45 percent seven-bracket schedule.
  • Basic deduction is 60,000 yuan per year (5,000 yuan per month).
  • Social insurance and housing fund are calculated on a monthly contribution base that is capped at the city ceiling, so a high salary does not raise the contribution without limit; work injury and maternity are employer-only and excluded.
  • City contribution-base limits are approximate published figures; the base year runs July to June and limits vary by insurance type, so verify with the local authority.
  • Special additional deductions use the current standards (children education and infant care 2,000 yuan, elderly care up to 3,000 yuan, and others).
  • A separately-taxed year-end bonus uses the preferential method (extended through 2027); compare it against rolling the bonus into comprehensive income.

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.