Tax year 2026
China individual income tax calculator 2026
Estimate China individual income tax (IIT) and take-home pay for 2026. Enter a monthly or annual salary in CNY and the calculator deducts employee social insurance and housing fund contributions, applies the CNY 60,000 basic deduction, then taxes the remainder at the progressive 3% to 45% rates.
China income tax calculator
2026 rates · SAT · CNY
Before tax. Do not include bonuses or benefits unless they are paid monthly.
Current year: 2026
Employers use 5%–12% depending on the city.
Pension 8%, medical 2% and unemployment 0.5% of gross.
Enter your gross salary to see your estimate
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City rules vary, so the housing fund rate can be set between 5% and 12% and social insurance can be excluded if you already know your net contributory base.
China tax at a glance
Reviewed 1 November 2026- Tax year
- 2026
- Currency
- CNY
- Tax-free threshold
- CNY 60,000
- Top marginal rate
- 45%
- Top rate applies above
- CNY 960,000
- Official source
- SAT
Basic annual deduction. Social insurance and housing fund reduce taxable income further, so the zero-tax point is higher than this.
Source: State Taxation Administration (SAT). How these figures are verified.
Worked example
Someone earning CNY 300,000 a year in China would pay an estimated CNY 85,080 in tax and employee contributions — CNY 17,580 of income tax plus CNY 67,500 of social insurance (employee) and housing fund (12%) — a total effective rate of 28.36%, and take home CNY 214,920.
| Gross salary | CNY 300,000 |
|---|---|
| Social insurance (employee) | − CNY 31,500 |
| Housing fund (12%) | − CNY 36,000 |
| Taxable income | CNY 172,500 |
| Individual income tax | CNY 17,580 |
| Take-home pay | CNY 214,920 |
At other salaries
Annual tax and take-home pay at common salary levels, using the same 2026 rules.
| Salary | Tax | Take-home |
|---|---|---|
| CNY 120,000 | CNY 990 | CNY 92,010 |
| CNY 300,000 | CNY 17,580 | CNY 214,920 |
| CNY 600,000 | CNY 69,330 | CNY 395,670 |
| CNY 1,200,000 | CNY 218,580 | CNY 711,420 |
Default options applied. Change the options in the calculator for a closer estimate.
China income tax bands for 2026
Each rate applies only to the income inside its band. The table shows the bands used for the default options in the calculator.
| Taxable income | Rate |
|---|---|
| CNY 0 – CNY 36,000 | 3% |
| CNY 36,000 – CNY 144,000 | 10% |
| CNY 144,000 – CNY 300,000 | 20% |
| CNY 300,000 – CNY 420,000 | 25% |
| CNY 420,000 – CNY 660,000 | 30% |
| CNY 660,000 – CNY 960,000 | 35% |
| Above CNY 960,000 | 45% |
Common China salaries
Worked estimates for the salaries people look up most, each with its own band breakdown, nearby salaries and take-home figure.
How the China calculation works
- Employee social insurance and housing fund contributions are deducted from gross salary before tax.
- The CNY 60,000 annual basic deduction is then applied, and the remainder is taxed at the 3% to 45% annual rates.
- Special additional deductions for children, housing and elderly care are not included in this estimate.
What the estimate includes
Included
- Individual income tax (IIT) on annual comprehensive income
- The CNY 60,000 annual basic deduction
- Employee social insurance (pension, medical, unemployment) and housing fund at the rates shown
Not included
- Special additional deductions such as children’s education, housing loan interest, rent and elderly care
- Annual bonuses taxed separately
- City-specific social insurance bases and caps
China tax questions
What are the China IIT rates for 2026?
Annual comprehensive income is taxed progressively: 3% up to CNY 36,000, 10% to 144,000, 20% to 300,000, 25% to 420,000, 30% to 660,000, 35% to 960,000 and 45% above.
Why are social insurance and housing fund deducted?
Employee contributions to pension (8%), medical (2%), unemployment (0.5%) and the housing fund (5% to 12%) are paid from gross salary and are deductible before IIT is calculated in this model.
Are special additional deductions included?
No. Children’s education, continuing education, serious illness, housing loan interest, rent and elderly care can reduce taxable income further. Add those separately if they apply to you.
How are annual bonuses taxed?
An annual one-off bonus can be taxed separately from regular salary under the preferential method, or combined with comprehensive income. This calculator covers regular salary only.
Sources
Annual comprehensive income tax rates (3%–45%) and the CNY 60,000 basic deduction. Employee social insurance and housing fund rates vary by city; the defaults below use common national rates.
Last reviewed 1 November 2026. See the methodology for how rates are checked.
Related
- How income tax is calculated
- China tax guide
- Pakistan income tax calculator
- India income tax calculator
- United Kingdom income tax calculator
- United States income tax calculator
Tax Globy is independent. Results are estimates for general information and are not tax advice from State Taxation Administration (SAT).