Income Tax & VAT Calculator: Year-End Bonus Separate vs Combined, Salary 15000 After Social Insurance Take-Home
Three Chinese tax tools in one place. Estimate personal income tax with monthly cumulative withholding, compare year-end bonus taxed separately versus combined with comprehensive income, and convert VAT for general or small-scale taxpayers with tax-inclusive and tax-exclusive bases plus quick rates. Results update as you type and can be saved to local history, with every calculation running locally in your browser.
Income & Deductions
Personal Income Tax
Result
Tax Result
How to Use
Personal Income Tax Calculator Guide
Comprehensive income · monthly cumulative withholding
The personal income tax calculator applies China’s current seven-bracket progressive tax rate under the monthly cumulative withholding method to estimate salary tax. It helps salaried workers quickly understand after-tax take-home pay, evaluate the tax savings from special additional deductions, and plan for the year. It shows the applicable tax bracket, quick deduction, current-month withholding and a linear annual estimate, with full support for social insurance, the housing fund, special additional deductions and other deductions. All computation runs locally in your browser — your salary is never uploaded.
01 Income and deductions
Monthly pre-tax income is the gross total including salary, bonuses, allowances and subsidies. Social insurance and housing fund refer only to the employee-paid portion (pension 8%, medical 2%, unemployment 0.5% and housing fund 5%–12%; exact rates depend on locality and employer). Special additional deductions cover seven categories: children’s education, continuing education, serious illness medical, mortgage interest, rent, elder care and care for infants under 3. Enter the total amount you qualify for.
The standard deduction threshold is 5,000 yuan per month. The “other deductions” field can hold tax-advantaged items such as commercial health insurance, enterprise annuities or personal pensions; leave it at 0 if none apply. Taxable income = pre-tax income − social insurance/housing fund − special additional deductions − other deductions − threshold. If the result is zero or negative, no tax is due.
- Monthly tax = taxable income × applicable rate − quick deduction
- Seven brackets: 3%, 10%, 20%, 25%, 30%, 35%, 45%
- Annual estimate = monthly tax × 12 (linear; ignores mid-year bracket jumps)
- Take-home = pre-tax income − social insurance/housing fund − tax
02 Tax bracket table and reading results
The right panel shows the seven-bracket comprehensive income tax table with your current bracket highlighted, so you can see at a glance which rate applies. Under cumulative withholding, as the year progresses the cumulative taxable income may cross into a higher bracket, increasing later months’ withholding — this is normal, and the annual total matches an annual calculation. The tool uses a monthly single-period estimate, convenient for quickly comparing the tax savings of different deduction scenarios.
Tax tools tabs
- PersonalMonthly comprehensive income tax with cumulative withholding.
- BonusYear-end one-time bonus, separate or combined taxation.
- VATValue-added tax for general/small-scale taxpayers.
Inputs
- monthly salaryGross monthly pre-tax income including salary, bonuses and allowances.
- social insuranceEmployee-paid social insurance and housing fund contribution.
- special deductionTotal qualifying special additional deductions (children’s education, rent, elder care, etc.).
- other deductionOther tax-advantaged deductions (commercial health insurance, annuities, etc.).
- thresholdStandard monthly deduction (default 5,000 yuan).
Actions
- Record to historySaves this calculation to the local history drawer.
- ResetRestores the default input values.
- This is a monthly estimate; actual PIT uses annual cumulative withholding and may require annual reconciliation
- Special additional deductions must be declared and confirmed in the official PIT app to take effect
- Income from labor services, author remuneration and royalties is not covered by this calculator
- For year-end bonuses use the dedicated separate vs combined bonus calculator
- Results are estimates only; file using the tax authority’s official figures
This free online income tax and VAT calculator brings China’s cumulative withholding IIT, year-end bonus separate vs combined taxation, and VAT inclusive/exclusive conversion together on one screen. Whether you want to know which bonus treatment saves more or how much tax a 15,000-yuan salary pays after social insurance, enter the numbers and compare instantly.
Comprehensive income tax calculator: cumulative withholding, social insurance and deductions
Enter monthly salary, personal social insurance and housing-fund contributions, special additional deductions (children's education, elder care, mortgage interest, rent, continuing education, serious illness, infant care) and the standard RMB 5,000 monthly threshold. The tool calculates cumulative taxable income each month, the applicable bracket, the quick deduction and the actual withholding amount.
Year-end bonus separate vs combined — which is better for your take-home?
During the transition window, a year-end bonus may be taxed separately (divided by 12 to find the rate) or merged into the year's comprehensive income. The calculator shows both figures side by side and highlights the lower-tax option, helping you decide the best treatment for a 36,000 or 144,000 bonus during annual reconciliation.
VAT calculator: 13%/9%/6% inclusive to exclusive and small-scale 1% levy
Pick the direction (inclusive-to-exclusive or reverse) and one of the common rates (13%, 9%, 6%, 3%, 1%) to get the pre-tax amount, tax amount and total instantly. For example RMB 113 inclusive at 13% = RMB 100 exclusive + RMB 13 tax. Useful for invoicing, expense reports and cross-border quotes for both general and small-scale taxpayers.
Seven-bracket rate table highlighted: why this month withholds more than last
The on-screen table always shows which of the seven brackets (3%/10%/20%/25%/30%/35%/45%) your cumulative taxable income falls into, with the active row highlighted — a visual answer to "why did I pay more tax this month than last?" under cumulative withholding.
FAQ
QWhy does my monthly tax change during the year?
Because of cumulative withholding. At the start of the year your cumulative taxable income is low and sits in a low bracket; as months pass the cumulative total grows and may jump into a higher bracket, so single-month withholding rises. The annual total still matches the full-year formula.
QWhat are the special additional deductions?
Seven categories: children's education, continuing education, serious medical, mortgage interest, housing rent, elder care, and care for infants under 3. Each carries a fixed monthly amount (e.g. RMB 2,000 for elder care). Enter the total you qualify for.
QBonus: separate vs combined — which is better?
It depends. Higher earners whose salary already reaches a high bracket often benefit from separate taxation; taxpayers whose total comprehensive income is low (often under RMB 100k–150k including the bonus) usually pay less by merging. The tool highlights the better option automatically.
QFor social insurance, do I enter my share or the total?
Only your personal contribution. Employer contributions do not pass through your salary and are not part of your IIT base. Personal contributions typically total around 15.5%–22.5% of salary (pension 8%, medical 2%, unemployment 0.5%, housing fund 5–12%).
QHow do I convert a VAT-inclusive price to a VAT-exclusive one?
Exclusive price = inclusive price ÷ (1 + rate); tax = inclusive price − exclusive price. For example, RMB 113 inclusive at 13% = RMB 100 exclusive + RMB 13 tax. The calculator performs this division automatically.
QWhat VAT rate applies to small-scale taxpayers?
The statutory levy rate is 3%, with temporary preferential policies often reducing it to 1%. The tool provides both 3% and 1% shortcuts alongside the other common rates.
QCan I use these numbers on my actual tax return?
For estimation and education only. File your actual return through the "Individual Income Tax" app, the electronic tax bureau, or your employer's payroll. The official systems are authoritative.
QDo you cover remuneration for personal services or author's royalties?
This release focuses on wages, year-end bonuses and VAT. Personal-service remuneration and royalties have their own withholding rules (e.g. an RMB 800 deduction for payments ≤4,000, 20% above that); they may be added in a future release.
QIs it better to tax the year-end bonus separately or combine it with salary?
It depends on your total income. Higher earners whose salary already reaches a high bracket often save by taxing the bonus separately (divide by 12 to find the rate). Taxpayers whose comprehensive income is low — often under about RMB 100k–150k including the bonus — usually pay less by merging. Run both tabs in the calculator and pick the lower tax amount.
QHow do I convert a VAT-inclusive amount at 13% to exclusive?
Switch the VAT tab to "inclusive", enter the amount and select 13%. Exclusive price = inclusive ÷ (1 + 0.13); for example RMB 113 inclusive = RMB 100 exclusive + RMB 13 tax. The 9% (transport/construction), 6% (modern services), 3% and 1% (small-scale) shortcuts work the same way.
QHow much tax do I pay on a 15,000 yuan salary after social insurance?
Enter 15,000 monthly salary, your personal social-insurance and housing-fund contribution, any special additional deductions and the 5,000 threshold. The calculator shows the taxable income, the active seven-bracket rate, monthly tax and net take-home. Higher cumulative income later in the year can push a month into a higher bracket.
QWhat is the VAT levy rate for small-scale taxpayers?
The statutory levy rate is 3%, with a temporary preferential policy often reducing it to 1%. Both 3% and 1% shortcuts are provided next to 13%, 9% and 6%, and you can type any custom rate for industries or periods not covered by the presets.
QHow do I reverse-calculate a VAT-inclusive total from an exclusive amount?
Switch the VAT tab to "exclusive", enter the pre-tax amount and the rate. The total = exclusive × (1 + rate), and the tax = total − exclusive. This is useful for issuing invoices or building price lists when you know the net price.
QHow much tax on a 36,000 yuan year-end bonus?
Under separate taxation, divide 36,000 by 12 = 3,000, which falls in the 3% bracket with no quick deduction, so tax = 36,000 × 3% = 1,080 yuan. Note that 36,000 sits exactly at a threshold — just one yuan more (36,001) jumps into the 10% bracket, which is the well-known year-end bonus "tax trap"; run both tabs to compare.
QHow much tax do I pay on a 30,000 yuan monthly salary?
Enter 30,000 as monthly gross income, subtract your personal social insurance and housing fund, the special additional deductions you qualify for and the 5,000 threshold. The tool shows cumulative taxable income, the active seven-bracket rate (likely 10% or 20% by mid-year), monthly tax due and net take-home pay.