Tax calculator
Covers personal income tax (cumulative monthly withholding), year-end bonus (separate vs combined), and VAT (general / small-scale) with inclusive/exclusive toggle.
Income & Deductions
Personal Income Tax
Result
Tax Result
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.
Income tax & VAT calculator guide
China's individual income tax (IIT) on wages uses monthly cumulative withholding with an annual reconciliation; year-end bonuses can, during the transition period, be taxed either separately or merged with comprehensive income; VAT differs between general and small-scale taxpayers and between inclusive and exclusive prices. This tool brings all three regimes together on one screen.
Comprehensive income tax on wages
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.
Bonus: separate vs combined
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 choose the better treatment during annual reconciliation.
VAT inclusive/exclusive conversion
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. It is useful for invoicing, expense reports and cross-border quotes for both general and small-scale taxpayers.
Seven-bracket rate table
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?"
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.