China Income Tax Calculator
China individual income tax calculator (个税计算器): monthly withholding, take-home pay, 2026 special deductions, social insurance and the annual bonus, compared.
| Month | Salary | Social ins. | Tax | Take-home | Rate |
|---|
What it does
Employers in mainland China withhold income tax with the cumulative method (累计预扣法): each month they apply the annual tax table to everything earned so far this year and take off what was already withheld. That is why the tax goes up and the take-home pay goes down towards the end of the year, even with the same salary. This calculator shows every month, includes the 5,000 yuan monthly allowance, social insurance and housing fund, the seven special additional deductions, and compares the two ways of taxing the annual bonus.
How to use it
- Enter your monthly salary before tax, the months paid this year and any annual bonus.
- Check the social insurance base and housing fund rate, then choose the special deductions you claim.
- See the tax and take-home pay month by month, and whether to tax the bonus separately.
Rates and deductions as in force in 2026 (Individual Income Tax Law; deductions per 国发〔2023〕13号; bonus rule until 31 December 2027). An estimate: your employer's payroll and the annual settlement in the 个人所得税 app are what count.
Frequently asked questions
Why does my tax increase towards the end of the year?
Because withholding is cumulative: the tax rate depends on the total taxable income since January. When the total passes 36,000 yuan the rate goes from 3% to 10%, and later to 20%, so the same salary has more tax withheld in the later months.
Should I tax the annual bonus separately or together?
Until 31 December 2027 you can choose. Separately, the bonus divided by 12 sets its rate; together, it is added to the rest of your income. Separately is usually better for high salaries; together is better when your salary is below or close to the 60,000 yuan yearly allowance. The calculator compares both.
What is the bonus trap?
When taxed separately, a bonus just above a bracket limit (36,000, 144,000, 300,000 yuan…) jumps to a higher rate on the whole bonus. Between 36,000 and 38,566.67 yuan, for example, you keep less than with a bonus of exactly 36,000.
Which special deductions can I claim in 2026?
Per child in education or under 3: 2,000 yuan a month, split between the parents if you choose. Supporting parents: 3,000 for an only child, otherwise up to 1,500. First-home mortgage interest 1,000 or rent 800 to 1,500 (not both). Degree education 400 a month or a professional certificate 3,600 in the year, and serious illness costs up to 80,000 at the annual settlement.
Will I get a refund at the annual settlement?
If more tax was withheld than you owe for the year, for example because of deductions that only count at the settlement or because the bonus is better taxed together, you can claim the difference in the 个人所得税 app between 1 March and 30 June of the following year.
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国家税务总局 (chinatax.gov.cn)