China Tax Calculator (2026)
Income tax rates and take-home pay for China
Using Shanghai for state/regional taxes. Region selection coming soon.
Advertisement
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 if I'm an expat working in Shanghai?
China uses a progressive tax system with 7 income tax brackets ranging from 3% on the first 36,000 CNY to 45% on income over 960,000 CNY. You get a standard basic deduction of 60,000 CNY per year, and your social security contributions (pension, medical, and unemployment insurance) reduce your taxable income, lowering your overall tax burden.
What are the social security contributions I need to pay as an employee in China?
As an employee in Shanghai, you contribute 8% to pension insurance (capped at 2,984.16 CNY annually), 2% to medical insurance (capped at 746.04 CNY), and 0.5% to unemployment insurance (capped at 186.51 CNY). All three contributions are deductible from your taxable income, which means they reduce the amount of income subject to the income tax brackets.
Do I pay different taxes if I work in a different Chinese city instead of Shanghai?
This calculator uses Shanghai as the default region, but social security contribution rates and caps vary by city in China. You should verify the specific rates for your actual location, as they can differ from Shanghai's rates and may affect your take-home pay calculation.
What's the basic deduction amount in China and how does it work?
China provides a standard basic deduction of 60,000 CNY per year for resident employees. This amount is subtracted from your gross income before applying the progressive tax brackets, so only income above 60,000 CNY is subject to taxation.
Are there any additional tax deductions I can claim beyond the basic deduction?
The calculator's default model does not include additional deductions for items like child education, continuing education, mortgage interest, rental expenses, or elderly care. However, China's tax system does allow these deductions if you qualify and claim them, so you may be able to reduce your taxable income further if you meet the eligibility criteria.
Advertisement
Compare China with other countries
Other tax calculators
Compare China with another country
See side-by-side tax breakdowns for any two countries