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 will I pay if I work in China?
China uses a progressive tax system with seven income tax brackets ranging from 3% on the first 36,000 CNY to 45% on income over 960,000 CNY. You receive a standard basic deduction of 60,000 CNY per year, which reduces your taxable income before tax is calculated. Your actual tax depends on your total annual salary and which bracket you fall into.
What are social security contributions in China and are they deductible?
As an employee in China, you contribute to three mandatory social insurance programs: pension insurance (8%), medical insurance (2%), and unemployment insurance (0.5%), all calculated on your gross income. The good news is that these contributions are fully deductible from your taxable income, which means they reduce the amount of income subject to income tax.
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. This amount is subtracted from your gross income (after social security contributions) before calculating your income tax, so if you earn 100,000 CNY, only 40,000 CNY would be subject to income tax.
Do tax rates vary by region in China, or is it the same everywhere?
The national income tax brackets and rates are uniform across China, but social security contribution rates and caps do vary by province and city. This calculator uses Shanghai as the default region; if you work in a different city, your social security contributions may differ from these rates.
Is there a difference between resident and non-resident taxation in China?
Yes, China taxes residents and non-residents differently. This calculator models resident employee taxation with full-year employment income; non-resident taxation, business income, and other income categories like rental or capital gains are not included in this calculation.
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