Result Below
Individual Income Tax Rate Table (applicable to comprehensive income)
| series | annual taxable income | Tax rate (%) | quick deduction |
|---|---|---|---|
| 1 | ≤ 36,000 | 3 | 0 |
| 2 | 36,000 - 144,000 | 10 | 2,520 |
| 3 | 144,000 - 300,000 | 20 | 16,920 |
| 4 | 300,000 - 420,000 | 25 | 31,920 |
| 5 | 420,000 - 660,000 | 30 | 52,920 |
| 6 | 660,000 - 960,000 | 35 | 85,920 |
| 7 | > 960,000 | 45 | 181,920 |
Personal Income Tax Calculator
This tool calculates comprehensive income tax at progressive tax rates according to the current individual income tax law of the mainland of China.
computational formula
- Annual taxable income = (pre-tax salary-five insurances and one fund-special additional deduction- 5000) × number of tax periods
- Tax payable = annual taxable income × tax rate-quick deduction
- After-tax salary = pre-tax salary-five insurances and one fund-monthly average personal income tax
special additional deduction items
- Child education: $2000 per child per month
- Continuing education: $400 per month or $3600 per year
- Serious illness medical treatment: up to 80000 yuan per year
- Housing loan interest: 1000 yuan per month
- Housing rent: 800-1500 yuan per month
- Support for the elderly: up to 3000 yuan per month
- Care for infants under 3 years old: 2000 yuan per month for each infant
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