SALARY & TAX · MAINLAND CHINA
China Salary Tax Calculator 2026
Estimate annual Mainland China Individual Income Tax for a resident employee with salary and wage income only.
Salary details
Mainland China resident individual, salary and wage income only. The RMB 60,000 annual basic expense deduction and annual comprehensive-income IIT rates are included. Social insurance, Housing Provident Fund and special additional deductions are not included.
Estimated income after IIT
Annual Individual Income Tax estimate; monthly cumulative withholding and city payroll deductions are excluded.
Annual calculation summary
2026 Mainland China Individual Income Tax rates
Annual comprehensive income uses progressive rates from 3% to 45% and the official quick-deduction schedule.
How salary IIT is calculated
For the supported resident salary-only profile, annual gross salary is reduced by the annual basic expense deduction. The remaining taxable comprehensive income is matched to the annual rate and quick deduction.
Comprehensive income
Resident individuals calculate comprehensive income annually. The legal category includes salary and wages, labour remuneration, author remuneration and royalties; this calculator supports salary and wage income only.
Basic expense deduction
The calculator applies the statutory CNY 5,000 monthly, CNY 60,000 annual basic expense deduction. Taxable income cannot be negative.
Special deductions and payroll contributions
Eligible basic pension, medical, unemployment insurance and Housing Provident Fund contributions can depend on local rules and taxpayer facts. They are not automatically assumed here.
Special additional deductions
Children’s education, continuing education, serious illness medical expenses, housing loan interest or rent, elderly care and infant-care deductions require taxpayer facts and are excluded.
Annual settlement vs monthly withholding
Annual liability and monthly cumulative withholding are different processes. This tool estimates annual IIT and does not reproduce employer withholding.
Mainland China scope
This page is for Mainland China only. It does not calculate Hong Kong, Macau or Taiwan tax.
What this calculator includes
- 2026 calendar tax year
- resident salary and wage income
- CNY 60,000 annual basic expense deduction
- annual comprehensive-income tax brackets and quick deductions
- annual or monthly salary input
What this calculator does not include
- social insurance and Housing Provident Fund
- special deductions and special additional deductions
- bonus-specific treatment, non-resident rules and monthly cumulative withholding
- Hong Kong, Macau, Taiwan, VAT and corporate income tax
Official sources
Rules use the State Taxation Administration and official tax authority guidance for the Individual Income Tax Law, annual comprehensive-income rates and annual settlement formula. Verification date: 13 October 2026. 国家税务总局 · 综合所得税率表 · 年度汇算说明
Frequently asked questions
What does this China calculator cover?
It covers Mainland China resident individuals with salary and wage income only.
What is comprehensive income?
For residents it includes salary and wages, labour remuneration, author remuneration and royalties; this calculator supports salary and wages only.
What is the 2026 basic expense deduction?
The supported annual basic expense deduction is CNY 60,000, equivalent to CNY 5,000 per month.
What are the annual IIT rates?
The annual comprehensive-income schedule ranges from 3% to 45% with official quick deductions.
What is the quick deduction?
It is the statutory amount used with the applicable progressive rate in the annual IIT formula.
Are social insurance and Housing Provident Fund included?
No. City and taxpayer-specific payroll deductions are excluded.
Are special additional deductions included?
No. They require facts about education, housing, medical care, children or elderly care.
Does it support bonuses?
No. Bonus-specific treatment is not included.
Does it calculate monthly withholding?
No. It estimates annual IIT rather than cumulative monthly withholding.
Does it support non-residents?
No. It supports the standard resident individual profile only.
Does it cover Hong Kong, Macau or Taiwan?
No. This page is Mainland China only.
Is VAT deducted from salary?
No. VAT is not an employee salary deduction.
Is corporate income tax deducted from salary?
No. Corporate income tax is separate from employee IIT.
Can I enter monthly salary?
Yes. Monthly salary is annualised by multiplying it by 12 before the annual calculation.
What is annual tax settlement?
It reconciles annual comprehensive income, deductions and tax, less tax already prepaid; this calculator estimates liability before prior withholding.
What assumptions are used?
One Mainland China resident employee, salary income only, full 2026 year, basic deduction only and no city payroll deductions.