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
How much income tax do I pay in China as an employee?
China uses a progressive income tax system with 7 brackets ranging from 3% to 45%. After applying the standard basic deduction of CNY 60,000 per year, your taxable income falls into one of these brackets. For example, income between CNY 36,001 and CNY 144,000 is taxed at 10%, while income over CNY 960,000 is taxed at 45%.
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 CNY 2,984.16 annually), medical insurance at 2% (capped at CNY 746.04), and unemployment insurance at 0.5% (capped at CNY 186.51). These contributions are deductible from your taxable income, which reduces the amount of income tax you owe.
Is the tax calculator data specific to my city in China?
This calculator uses Shanghai as the default region for social security rates and contribution calculations. However, social security rates and caps vary by jurisdiction across China, so if you work in a different city, your actual contributions may differ. It is recommended to verify the specific rates for your local area with your employer or local tax authorities.
What is the basic deduction in China's income tax system?
China provides a standard basic deduction of CNY 60,000 per year for resident employees with comprehensive income. This amount is subtracted from your gross income before calculating income tax, effectively reducing your taxable income and the overall tax burden.
Do I pay state or provincial income tax in China in addition to federal income tax?
China does not have separate state or provincial income taxes. The income tax system is national, and all residents pay the same progressive federal tax rates regardless of location. However, social security contribution rates and caps do vary by city and region, which can affect your overall take-home pay.
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