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 on a salary in China?
China uses a progressive income tax system with 7 tax brackets ranging from 3% on the first 36,000 CNY of taxable income up to 45% on income over 960,000 CNY. Before calculating tax, you can deduct a standard basic allowance of 60,000 CNY per year, plus your social security contributions (pension, medical, and unemployment insurance), which reduces your taxable income.
What are social security contributions and how much do I pay?
As an employee in China, you contribute to three social security programs: pension insurance at 8% of gross income (capped at 2,984.16 CNY annually), medical insurance at 2% (capped at 746.04 CNY), and unemployment insurance at 0.5% (capped at 186.51 CNY). These contributions are deductible from your income before income tax is calculated, so they effectively reduce your tax burden.
Do different regions in China have different tax rates?
Income tax rates are uniform nationwide in China, but social security contribution rates and caps vary by region since they are administered locally. This calculator uses Shanghai as the default region; if you work in a different city, your actual social security contributions may differ from the amounts shown.
What deductions can I claim on my Chinese income tax?
The main deductions available are the standard basic allowance of 60,000 CNY per year and your mandatory social security contributions. Additional deductions are available for specific qualifying expenses such as child education, mortgage interest, rental expenses, and elderly care, but these are not included in the default calculation unless you specify them.
Am I considered a resident or non-resident for tax purposes in China?
This calculator models a resident employee with full-year employment income classified as comprehensive income, which is the standard treatment for most expats and local employees working in China. Non-resident taxation and special regional tax incentives are not included in this model, so if you have a different residency status, consult a local tax professional for accurate guidance.
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