China Tax Calculator (2026)
Income tax rates and take-home pay for China
Using Shanghai for state/regional taxes. Region selection coming soon.
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China Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| 0 to 36,000 CNY | CN¥0 - CN¥36,000 | 3.0% |
| 36,001 to 144,000 CNY | CN¥36,000 - CN¥144,000 | 10.0% |
| 144,001 to 300,000 CNY | CN¥144,000 - CN¥300,000 | 20.0% |
| 300,001 to 420,000 CNY | CN¥300,000 - CN¥420,000 | 25.0% |
| 420,001 to 660,000 CNY | CN¥420,000 - CN¥660,000 | 30.0% |
| 660,001 to 960,000 CNY | CN¥660,000 - CN¥960,000 | 35.0% |
| Over 960,000 CNY | CN¥960,000+ | 45.0% |
Personal allowance: CN¥60,000
Pension insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Pension contribution | CN¥0+ | 8.0% |
Capped at CN¥2,984 per year
Medical insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Medical contribution | CN¥0+ | 2.0% |
Capped at CN¥746 per year
Unemployment insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Unemployment contribution | CN¥0+ | 0.5% |
Capped at CN¥187 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
- · Model represents a resident employee (not a non-resident) with full-year employment income classified as comprehensive income.
- · Uses representative Shanghai social security rates and contribution caps; local rates vary by jurisdiction.
- · Standard basic deduction of CNY 60,000 per annum applied to comprehensive income.
- · Social security contributions (pension, medical, unemployment) are deductible from taxable income and therefore reduce the tax base.
- · Work-related injury insurance has no employee contribution component.
- · No specific additional deductions (child education, continuing education, mortgage interest, rental expense, elderly care, medical expense, childcare) are assumed for the default single age-35 model.
- · Non-resident taxation, business income tax rates, other income categories (rental, dividend, capital gains), and special regional tax incentives are excluded.
- · VAT, consumption tax, urban construction tax, educational surtax, real estate tax, land appreciation tax, and other indirect taxes are excluded as they apply to specific business activities or property transactions, not general salary income.
- · Monthly withholding is not modeled; annual calculation is used for comparison purposes.
- · Charitable contributions and income loss carryforwards are not assumed for the default model.
Frequently asked questions
What is the top income tax rate in China?
The highest marginal income tax rate in China is 0.5%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does China have?
China has 7 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in China?
Take-home pay in China is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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