Business / China salary and tax
China Income Tax Calculator — 2026
Plan monthly salary tax with cumulative withholding, then estimate the annual refund or amount payable across wages, labour remuneration, author’s remuneration and royalties.
China Income Tax Calculator — 2026: Enter your monthly salary, your social insurance and housing fund contributions and your special additional deductions (专项附加扣除), and see the tax your employer withholds each month under the cumulative withholding method (累计预扣法), and why it rises later in the year. The annual view adds labour, author and royalty income and shows whether the yearly reconciliation (年度汇算) means a refund or more to pay. Runs 100% locally in your browser with zero server file uploads.
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Resident individual income tax for tax year 2026. Monthly planning assumes the same salary and deductions from January to December with one employer, using cumulative withholding (累计预扣法).
Enter contributions eligible for tax deduction within the statutory limits. Special additional and other deductions reduce taxable income; they are not deducted again from take-home pay. The basic deduction is CNY 5,000 per month.
| Month | Cumulative income | Cumulative deductions | Cumulative taxable income | Rate | Quick deduction | Tax this month | Take-home |
|---|---|---|---|---|---|---|---|
| Month 1 | CN¥15,000.00 | CN¥5,000.00 | CN¥10,000.00 | 3% | CN¥0.00 | CN¥300.00 | CN¥14,700.00 |
| Month 2 | CN¥30,000.00 | CN¥10,000.00 | CN¥20,000.00 | 3% | CN¥0.00 | CN¥300.00 | CN¥14,700.00 |
| Month 3 | CN¥45,000.00 | CN¥15,000.00 | CN¥30,000.00 | 3% | CN¥0.00 | CN¥300.00 | CN¥14,700.00 |
| Month 4 | CN¥60,000.00 | CN¥20,000.00 | CN¥40,000.00 | 10% | CN¥2,520.00 | CN¥580.00 | CN¥14,420.00 |
| Month 5 | CN¥75,000.00 | CN¥25,000.00 | CN¥50,000.00 | 10% | CN¥2,520.00 | CN¥1,000.00 | CN¥14,000.00 |
| Month 6 | CN¥90,000.00 | CN¥30,000.00 | CN¥60,000.00 | 10% | CN¥2,520.00 | CN¥1,000.00 | CN¥14,000.00 |
| Month 7 | CN¥105,000.00 | CN¥35,000.00 | CN¥70,000.00 | 10% | CN¥2,520.00 | CN¥1,000.00 | CN¥14,000.00 |
| Month 8 | CN¥120,000.00 | CN¥40,000.00 | CN¥80,000.00 | 10% | CN¥2,520.00 | CN¥1,000.00 | CN¥14,000.00 |
| Month 9 | CN¥135,000.00 | CN¥45,000.00 | CN¥90,000.00 | 10% | CN¥2,520.00 | CN¥1,000.00 | CN¥14,000.00 |
| Month 10 | CN¥150,000.00 | CN¥50,000.00 | CN¥100,000.00 | 10% | CN¥2,520.00 | CN¥1,000.00 | CN¥14,000.00 |
| Month 11 | CN¥165,000.00 | CN¥55,000.00 | CN¥110,000.00 | 10% | CN¥2,520.00 | CN¥1,000.00 | CN¥14,000.00 |
| Month 12 | CN¥180,000.00 | CN¥60,000.00 | CN¥120,000.00 | 10% | CN¥2,520.00 | CN¥1,000.00 | CN¥14,000.00 |
This is the standard CNY 5,000-per-month method. Special simplified withholding arrangements, mid-year job changes, tax credits and exempt income are outside this projection. Use actual annual totals if your circumstances change.
An estimate for planning, not tax advice; use the State Taxation Administration’s Individual Income Tax app (个人所得税) for the official calculation.
2026 resident income tax and cumulative withholding
The Individual Income Tax Law, Article 6 and Table 1, provides the CNY 60,000 annual basic deduction and the 3%, 10%, 20%, 25%, 30%, 35% and 45% rates. Annual taxable-income thresholds are CNY 36,000, 144,000, 300,000, 420,000, 660,000 and 960,000. Labour remuneration and royalties enter comprehensive income at 80% of gross receipts; author’s remuneration enters at 56%. https://shanghai.chinatax.gov.cn/zcfw/zcfgk/grsds/201809/t441789.html
国家税务总局公告2018年第61号, Article 6: cumulative withholding (累计预扣法) uses CNY 5,000 for each eligible month, deducts prior withholding and carries a negative adjustment forward without a payroll refund. https://12366.chinatax.gov.cn/bzds/074/074-4-3.html The STA’s interpretation publishes quick deductions of CNY 0, 2,520, 16,920, 31,920, 52,920, 85,920 and 181,920. https://www.chinatax.gov.cn/chinatax/n810214/n810641/n2985871/n2985888/n2986028/c4001080/content.html
Figures are in CNY. The estimate rounds tax half up to cents and compares annual liability with entered withholding. Filing and small-payment exemptions are not applied. The official withholding form specifies yuan to jiao and fen: https://12366.chinatax.gov.cn/bzds/068/068.html . Use the State Taxation Administration’s Individual Income Tax app (个人所得税) for the official calculation.
Special additional deductions for 2026
国发〔2023〕13号 raised children’s education and infant care to CNY 2,000 per child per month, and elderly support to CNY 3,000 per month, effective 1 January 2023. Siblings share the elderly-support allowance, with a CNY 1,500 individual limit. https://fgk.chinatax.gov.cn/zcfgk/c102440/c5213594/content.html Parent allocation is 100% to one parent or 50% each: 国家税务总局公告2023年第14号, https://fgk.chinatax.gov.cn/zcfgk/c100012/c5213592/content.html . The STA’s 2026 guidance describes the same amounts: https://jiangsu.chinatax.gov.cn/art/2026/4/14/art_21737_921.html
国发〔2018〕41号: degree continuing education is CNY 400 monthly for up to 48 months; an eligible vocational qualification allows CNY 3,600 in the certificate year. First-home loan interest allows CNY 1,000 monthly for up to 240 months, with a 50% share allowed in the specified two-pre-marital-loan case. Eligible rent allows CNY 1,500, 1,100 or 800 monthly according to the city band. Rent and mortgage interest cannot both be claimed by a couple in the same tax year. https://www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/201812/t20181223_3102091.htm
The same State Council measure allows annual serious illness deductions for eligible catalogue-covered out-of-pocket expenses after reimbursement above CNY 15,000, capped at CNY 80,000 per patient. Eligible claims may be allocated between spouses, or to one parent for a minor child. The annual field accepts the sum of your allocated deductions. https://www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/201812/t20181223_3102091.htm
Official worked examples
The STA Tianjin Economic-Technological Development Area tax bureau publishes a twelve-month example with salary CNY 16,000, contributions CNY 4,000 and additional deductions CNY 1,000: monthly withholding is CNY 180 for January–June and CNY 600 for July–December, totalling CNY 4,680. These are historical example inputs. https://tianjin.chinatax.gov.cn/11297000000/0100/010003/20191017142307360.shtml
The STA’s 2019 example published by Jiangsu includes all four comprehensive-income categories: annual liability CNY 6,992 versus withholding CNY 10,128 produces a CNY 3,136 refund. Historical deduction amounts in that example do not replace current entitlements. https://jiangsu.chinatax.gov.cn/art/2019/2/14/art_8353_215639.html
How to use it
- Enter monthly salary and eligible employee contributions, or calculate contributions from bases and rates.
- Enter your monthly special additional deductions and inspect the twelve-month table.
- Switch to annual reconciliation, enter actual income and deduction totals, and compare annual tax with withholding.
Privacy & limitations
Calculations run in your browser. Salary and family deduction amounts are not uploaded or saved.
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Frequently asked questions
Why can tax rise later in the year?
Cumulative taxable income can cross an annual bracket even when monthly pay is unchanged. Each month’s tax subtracts the amounts already withheld. The twelve-month total follows the annual table.
Are special additional deductions taken from my salary?
They reduce taxable income. Take-home pay subtracts employee contributions and tax; it does not subtract the tax allowances again.
Where do I enter serious illness deductions?
Use the annual reconciliation view. Enter the eligible deduction allocated to you, after the per-patient threshold and cap, rather than the total medical bill.
Can I use this for a mid-year job change?
The monthly view assumes January-to-December employment with the same employer and constant inputs. Use actual annual income and deduction totals for reconciliation when your circumstances change.
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