Enter your gross monthly salary — we apply social insurance, special deductions and the 2026 IIT brackets.
China taxes employment income monthly (settled annually). The formula:
China uses 7 progressive brackets from 3% to 45% applied to annual taxable income. The quick deduction lets you compute with one multiplication instead of applying each bracket separately.
Social insurance & fund ≈ ¥3,000, special deductions ¥1,500. Taxable income = 15,000 − 3,000 − 5,000 − 1,500 = ¥5,500/month → ¥66,000/year, which falls in the 10% bracket: annual IIT = 66,000 × 10% − 2,520 = ¥4,080, about ¥340 per month. Take-home ≈ 15,000 − 3,000 − 340 = ¥11,660.
Take-home = Gross salary − Social insurance & housing fund (personal part) − IIT. The personal rates are typically 8% pension, 2% medical, 0.5% unemployment and 5–12% housing fund (city-dependent). Try the dedicated take-home pay calculator for a one-click breakdown.
Because withholding is monthly, differences arise with bonuses or mid-year job changes. Between March 1 and June 30 each year, reconcile in the 个人所得税 app: overpaid tax is refunded, underpaid tax is settled.
In almost all cases, no. Here is why:
Even at ¥8,000–¥10,000, after social insurance, the ¥5,000 threshold, and one or two special deductions (e.g. rent ¥1,500 + elderly care ¥1,000), taxable income often drops to zero or near-zero. Only when monthly income exceeds roughly ¥12,000–¥15,000 without many deductions does IIT become noticeable.
Take-home pay follows a simple three-step subtraction:
Example: ¥15,000 gross, ¥3,000 social insurance, ¥340 IIT → take-home = 15,000 − 3,000 − 340 = ¥11,660. For a detailed city-by-city breakdown (because housing fund rates vary), use our take-home salary calculator.
Note that social insurance rates are set by each city. The housing fund rate ranges from 5% to 12%; many companies choose the minimum 5%, which means your actual deduction may be lower than the typical 10.5% rule of thumb.
Year-end bonuses in China can be taxed in two ways — you choose whichever is lower:
The separate method is being phased out (scheduled to end after 2027). After that, all bonuses must use the combined method. Plan accordingly while the choice still exists.
| Category | Monthly Deduction | Notes |
|---|---|---|
| Children's education | ¥2,000 / child | From preschool through doctoral |
| Continuing education | ¥400 (academic) or ¥3,600/yr (vocational) | For up to 48 or 36 months |
| Housing rent | ¥800–¥1,500 | Tier-1 cities: ¥1,500; other cities: ¥1,100; counties: ¥800 |
| Mortgage interest | ¥1,000 | First-home loan only; max 240 months |
| Elderly care | ¥2,000–¥3,000 | ¥3,000 for only child; split among siblings otherwise |
| Infant care (under 3) | ¥2,000 / child | Both parents can claim 50% each, or one claims 100% |
| Serious medical | Actual − ¥15,000 self-pay, max ¥80,000/yr | Claimed during annual reconciliation |
¥5,000 per month (¥60,000 per year). Only the part above this threshold — after social insurance and special additional deductions — is taxed.
Usually no. After social insurance (~¥1,100) and the ¥5,000 threshold, taxable income is zero or negative. With special additional deductions, even ¥8,000–¥10,000 salaries often owe little or no tax.
Seven categories: children's education, continuing education, serious medical expenses, mortgage interest, housing rent, elderly care, and care for infants under 3. Claim them in the 个人所得税 app or via your employer.
Take-home = Gross salary − Social insurance & housing fund (personal part) − IIT. Example: ¥15,000 gross, ¥3,000 social insurance, ¥340 IIT → take-home ¥11,660.
Two methods: separate (bonus ÷ 12 to find the rate, then Bonus × Rate − Quick deduction) or combined with annual salary. Choose whichever is lower. The separate method is being phased out after 2027.