China Income Tax & After-Tax Salary Calculator
Work out your monthly China individual income tax and take-home pay from gross salary, personal social insurance and housing fund contributions, and special additional deductions. It also compares the two legal ways of taxing an annual one-time bonus and recommends the cheaper one.
FreeOnline Tool
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How to Use
- Open the "Monthly After-Tax Salary" tab and enter your gross monthly salary plus the total personal contribution to social insurance and the housing fund (if you are unsure of the exact figure, work it out first with the Social Insurance Contribution Base Calculator).
- Expand "Special Additional Deductions" and tick or fill in the six categories that apply to you: children's education, continuing education, mortgage interest, housing rent, elderly care, and care for children under three. The tool adds them up into a monthly deduction total.
- The result panel updates in real time with the tax due for the month, the applicable bracket, and your after-tax take-home pay.
- Switch to the "Annual Bonus Comparison" tab and enter the annual one-time bonus plus your taxable income for the year excluding the bonus. The tool calculates the tax under both "taxed separately" and "merged into comprehensive income" and marks which method costs less.
- Click "Load sample data" to walk through the whole calculation with realistic numbers.
Features
- Built-in 7-bracket progressive rate table for comprehensive income in force since 2019 (3%-45%), with the matching bracket and quick deduction figure selected automatically.
- Special additional deductions cover children's education, continuing education, mortgage interest, housing rent (tiered by city at 800/1100/1500 yuan), elderly care (1500/3000 yuan), and care for children under three, each adjustable item by item.
- Annual one-time bonus comparison: the tool calculates the real tax under both statutory methods, "taxed separately" and "merged into comprehensive income", and tells you which one saves money and how much.
- The personal social insurance and housing fund contribution is a separate input, so you can compute it first with the site's Social Insurance Contribution Base Calculator and paste the exact figure in.
- Everything is calculated in the browser: salary and bonus figures are never uploaded or stored.
Use Cases
Estimating take-home pay during salary negotiation
Once you have an offer, see what the gross monthly figure really becomes after tax and compare the true net gap between competing offers.
Choosing a bonus tax method before payout
Finance teams or employees can compare separate taxation against merging into comprehensive income before the annual bonus is paid and file the cheaper way.
Measuring the saving from a new deduction
After becoming eligible for a mortgage, children's education or elderly care deduction, check how much less tax you pay each month and how much your net salary rises.
Previewing tax before the annual settlement
Estimate your taxable income and overall tax burden for the year so you know whether to expect a top-up payment or a refund at settlement.
FAQ
Does this use the cumulative withholding method or a simplified formula?
For quick estimates the monthly calculation assumes your salary and deductions stay constant, dividing annual taxable income by 12. For steady incomes this matches the official cumulative withholding result, but months with large swings, or the first and last months of the year, can differ slightly. The annual settlement is always the authoritative figure.
Should an annual bonus be taxed separately or merged into comprehensive income?
Taxed separately means the bonus is divided by 12 to find its own monthly bracket, without using up the standard deduction or special additional deductions. Merging adds the bonus to your salary and other annual income under the yearly rate table. Merging usually wins when annual income is low and the 60,000 yuan standard deduction is not fully used, while separate taxation usually wins at higher incomes already in a high bracket. The tool compares both and recommends one.
What should I enter for social insurance and housing fund?
Use the total personal deduction shown on your payslip. If you are not sure of the exact amount, run the site's Social Insurance Contribution Base Calculator first for your salary and city, then paste the result here.
How do I pick 800, 1100 or 1500 yuan for the housing rent deduction?
Under the national rules: 1,500 yuan a month for municipalities, provincial capitals, cities with independent planning status and other cities designated by the State Council; 1,100 yuan for cities whose urban districts have a registered population above one million; and 800 yuan where that population is one million or below. Check your work city against the standard published by the Ministry of Finance for the year.