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China Income Tax Calculator

Calculate monthly income tax, social insurance contributions, and net salary based on China's current individual income tax policy (¥5,000 threshold, 7 tax brackets), with support for special additional deductions.

How to Use

  1. Step 1: Enter your gross monthly salary.
  2. Step 2: Select your city to apply the correct social insurance rates.
  3. Step 3: Optionally add special deductions (children education, housing rent, etc.).
  4. Step 4: Review your tax bracket, total deductions, and net salary.

Frequently Asked Questions

How is China income tax calculated?

China uses a progressive tax rate with 7 brackets (3%-45%). Tax = (Gross - Social Insurance - 5000 deduction - Special deductions) x Rate - Quick deduction.

What is included in social insurance?

Five insurances: pension, medical, unemployment, work injury, maternity. One fund: housing provident fund. Rates vary by city.

What are the special additional deductions for individual income tax?

2024 special deductions: children education (2000 per child/month), continuing education (400-800/month), major medical expenses (up to 80000/year), housing loan interest (1000/month), housing rent (800-1500/month by city), supporting elderly parents (up to 2000/month), and infants under 3 (2000 per child/month).

What is the difference between marginal and effective tax rates?

The marginal tax rate is the rate applied to the last dollar of income (e.g., 30%), while the effective tax rate is total tax divided by total income — usually much lower than the marginal rate. For example, a taxpayer in the 30% bracket may have an effective rate of only 15-20%. Focus on the effective rate for tax planning; use the marginal rate to evaluate the after-tax value of additional income.