China Tax Calculator (2026)
Income tax rates and take-home pay for China
Using Shanghai for state/regional taxes. Region selection coming soon.
China Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Level 1 | CN¥0 - CN¥36,000 | 3.0% |
| Level 2 | CN¥36,000 - CN¥144,000 | 10.0% |
| Level 3 | CN¥144,000 - CN¥300,000 | 20.0% |
| Level 4 | CN¥300,000 - CN¥420,000 | 25.0% |
| Level 5 | CN¥420,000 - CN¥660,000 | 30.0% |
| Level 6 | CN¥660,000 - CN¥960,000 | 35.0% |
| Level 7 | CN¥960,000+ | 45.0% |
Personal allowance: CN¥60,000
Pension
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | CN¥0+ | 8.0% |
Capped at CN¥35,810 per year
Medical Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | CN¥0+ | 2.0% |
Capped at CN¥8,952 per year
Unemployment Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | CN¥0+ | 0.5% |
Capped at CN¥2,238 per year
Key Facts
Tax Year
2025
Currency
CNY
Top Rate
45.0%
Brackets
7 brackets
Allowance
CN¥60,000
Social Contributions
3 items
Assumptions
- · Resident status for IIT on annual comprehensive income is assumed.
- · Shanghai social security contribution rates and salary caps used for calculation.
- · No subnational income tax exists in China.
- · Includes only the standard basic deduction (CNY 60,000); specific additional deductions (e.g., rental, elderly care) are excluded as they vary by individual circumstances.
- · Housing Fund contributions are excluded as rates are employer-specific.
- · Surcharges based on VAT are excluded as they do not apply to standard employment income tax.
Frequently asked questions
How much income tax will I pay in China as an expat?
China uses a progressive income tax system with 7 tax brackets ranging from 3% to 45%, applied to your annual income after a standard deduction of CNY 60,000. For example, income between CNY 36,000 and CNY 144,000 is taxed at 10%, while income above CNY 960,000 is taxed at the top rate of 45%. The calculator assumes you are a resident for tax purposes and uses Shanghai as the default region, though rates are consistent across China since there is no subnational income tax.
What social security contributions do I need to pay as an employee in China?
As an employee in China, you contribute to three mandatory social insurance schemes: Pension (8% of gross income, capped at CNY 35,809.92), Medical Insurance (2%, capped at CNY 8,952.48), and Unemployment Insurance (0.5%, capped at CNY 2,238.12). All three contributions are deductible from your taxable income, which reduces the amount of income tax you owe. These contribution rates and caps are based on Shanghai's social security system.
Is there a state or provincial income tax in China?
No, China does not have subnational income tax. All income tax is collected at the national level, so your tax rate depends only on your income bracket, not on which city or province you work in. This means whether you work in Shanghai, Beijing, or any other region, your income tax calculation follows the same national brackets and rates.
What is the basic deduction for income tax in China?
The standard basic deduction in China is CNY 60,000 per year, which is subtracted from your gross income before calculating income tax. This means if you earn CNY 100,000 annually, only CNY 40,000 is subject to income tax. Note that this calculator includes only the standard deduction; additional deductions for specific situations like housing or elderly care support are excluded because they vary by individual circumstances.
How is the take-home pay calculated after taxes and contributions?
Your take-home pay is calculated by subtracting both income tax and social contributions from your gross income. Social contributions (pension, medical, and unemployment insurance) are deducted first and reduce your taxable income, then the remaining income is taxed using the progressive brackets. For example, at a higher income level, you might pay 8% for pension, 2% for medical, and 0.5% for unemployment insurance, plus income tax based on your bracket after the CNY 60,000 deduction.
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