← Home
中文

China Income Tax Calculator

2026 cumulative withholding · social insurance · special deductions

Salary & social insurance

Special additional deductions (per month)

0.00
Gross salary0
− Pension0
− Medical0
− Unemployment0
− Housing fund0
Social insurance total0
− Standard deduction5,000.00
− Special deductions0
Taxable income (month)0
− Income tax0
Net take-home (month)0
Annual net0
Effective tax rate0%

2026 China IIT brackets (annual comprehensive income)

  • ≤ 36,000: 3% — quick deduction 0
  • 36,000 ~ 144,000: 10% — quick deduction 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

Special additional deductions (per month)

  • Children's education: 1,000 RMB per child
  • Infant care under 3: 2,000 RMB per child
  • Housing rent: 1,500 (tier-1 cities) / 1,100 (capitals) / 800 (others)
  • Mortgage interest: 1,000 RMB (first-home only)
  • Elderly support: 3,000 RMB if only child, otherwise shared with siblings
  • Continuing education: 400/month for 48 months (academic), 3,600/year (vocational cert.)