SAT · Earlier year
China tax slabs 2024
The thresholds and rates applied by the China calculator for 2024. The top band starts at CNY 960,000 and is taxed at 45%.
| 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% |
How these bands apply in practice
A salary of CNY 300,000 in 2024 is estimated to pay CNY 17,580 in income tax, an effective rate of 5.86%. Only the income inside each band is taxed at that band’s rate, so the top rate of 45% applies to the last slice, not the whole salary.
China uses 7 taxed bands for 2024. Tax starts from the first unit of taxable income, after any standard deduction.
Open this example in the calculatorQuestions about 2024
Does the 2024 top rate apply to my whole salary?
No. Only income above CNY 960,000 is taxed at 45%. The rest is taxed at the lower bands, so a CNY 300,000 salary pays about CNY 17,580.
Which tax year should I use?
Use 2024 if the salary was paid in that period. The current year is 2026; earlier years are kept for checking old returns or comparing changes.
Source
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.