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 |
|---|---|---|
| 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
How much income tax do I pay in China as an employee?
China uses a progressive income tax system with seven brackets ranging from 3% on the first 36,000 CNY to 45% on income over 960,000 CNY. After you receive a standard basic deduction of 60,000 CNY per year, the remaining income is taxed according to these brackets. Social security contributions (pension, medical, and unemployment insurance) are deductible from your taxable income, which reduces the amount subject to income tax.
What social security contributions do I need to pay in China?
As an employee in China, you contribute to three mandatory social insurance programs: pension insurance at 8% of gross income (capped at 2,984.16 CNY annually), medical insurance at 2% (capped at 746.04 CNY annually), and unemployment insurance at 0.5% (capped at 186.51 CNY annually). These contributions are deducted from your salary before income tax is calculated, which means they effectively reduce your taxable income and lower your overall tax burden.
Does China have regional income taxes like other countries?
China does not have subnational or state-level income taxes on employee salary income; the income tax system is national. However, social security contribution rates and caps can vary by region, and this calculator uses Shanghai as the default region. If you work in a different city or province, your actual social security contributions may differ from the Shanghai rates shown.
What is the basic deduction in China and how does it work?
China provides a standard basic deduction of 60,000 CNY per year for resident employees with comprehensive income (salary income). This means the first 60,000 CNY of your annual income is not subject to income tax, and only income above this threshold is taxed according to the progressive brackets. This deduction is automatically applied and does not require itemization.
Are there additional deductions I can claim on my Chinese income tax?
Beyond the standard 60,000 CNY basic deduction and mandatory social security contributions, the Chinese tax system allows deductions for certain specific expenses such as child education, continuing education, mortgage interest, rental expenses, elderly care, and medical expenses, but these are not assumed in the default calculator model. You should consult with a local tax professional or review current tax regulations to determine which additional deductions you may be eligible for based on your personal circumstances.
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