SAT rates
China income tax slabs
The bands below are the ones used by the China salary calculator. The current tax year is 2026; earlier years are kept so you can compare thresholds and rates.
China tax slabs 2026
Current year| 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% |
Rates and thresholds are unchanged from 2025.
China tax slabs 2025
| 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% |
Rates and thresholds are unchanged from 2024.
China tax slabs 2024
| 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% |
This is the earliest year in the data set.
Sources and review
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. How we source and check rates.