China Tax Calculator
Compute salary, bonus, labor service income, and VAT.
Choose tax type
Salary Income Tax
Tax due
0.00
CNY/mo
Net salary
0.00
CNY/mo
Applicable rate
0%
Marginal rate
Taxable income
0.00
CNY/mo
| Item | Amount (CNY) |
|---|
Note: this is an annual projection ÷ 12, not month-by-month cumulative withholding.
IIT Brackets (annual cumulative income)
| Level | Cumulative taxable income | Rate (%) | Quick deduction |
|---|---|---|---|
| 1 | Up to 36,000 | 3 | 0 |
| 2 | 36,000 to 144,000 | 10 | 2,520 |
| 3 | 144,000 to 300,000 | 20 | 16,920 |
| 4 | 300,000 to 420,000 | 25 | 31,920 |
| 5 | 420,000 to 660,000 | 30 | 52,920 |
| 6 | 660,000 to 960,000 | 35 | 85,920 |
| 7 | Above 960,000 | 45 | 181,920 |
Annual Bonus Tax
Required when combined method is selected
Tax due
0.00
CNY
Net bonus
0.00
CNY
Applicable rate
0%
CNY
Taxable income
0.00
CNY
Annual Bonus Brackets (monthly equivalent)
| Level | Monthly bonus equivalent | Rate (%) | Quick deduction |
|---|---|---|---|
| 1 | Up to 3,000 | 3 | 0 |
| 2 | 3,000 to 12,000 | 10 | 210 |
| 3 | 12,000 to 25,000 | 20 | 1,410 |
| 4 | 25,000 to 35,000 | 25 | 2,660 |
| 5 | 35,000 to 55,000 | 30 | 4,410 |
| 6 | 55,000 to 80,000 | 35 | 7,160 |
| 7 | Above 80,000 | 45 | 15,160 |
Labor Service Income
Tax due
0.00
CNY
Net income
0.00
CNY
Taxable income
0.00
CNY
Labor Service Withholding Tiers
| Income range | Deduction | Rate |
|---|---|---|
| Income up to 4,000 | Deduct 800 flat | 20% |
| Income above 4,000 | Deduct 20% | 20% |
| Taxable 20,000 to 50,000 | — | 20% + 5% surcharge |
| Taxable above 50,000 | — | 20% + 10% surcharge |
VAT
VAT amount
0.00
CNY
Pre-tax amount
0.00
CNY
Rate
0%
Applicable rate
VAT Rates (2024)
| Rate | Scope |
|---|---|
| 13% | Sales of goods, services, leasing of tangible movable assets, imports |
| 9% | Transport, postal, basic telecom, construction, real estate leasing/sales, land use rights |
| 6% | Modern services, financial services, lifestyle services, value-added telecom, intangibles |
| 3% | Small-scale taxpayers |
| 1% | Small-scale taxpayers (preferential) |
| 0% | Exports, cross-border services |