About this Income Tax Calculator
Salary tax uses cumulative withholding: each month, cumulative income minus the cumulative deduction (5,000 CNY/month), social insurance & housing fund and special additional deductions gives cumulative taxable income; the seven-bracket table yields cumulative tax due, minus what was already withheld — that's the month's tax. That's why so many people notice "less tax early in the year, more at the end".
Following this method, the tool outputs each month's cumulative income, cumulative deductions, tax due and take-home pay from January through December, plus full-year tax, total after-tax income and the effective tax rate. Enter an annual bonus to calculate its tax under separate taxation and compare which way is cheaper.
How to use
- Enter your pre-tax monthly salary (wages, bonuses, allowances and other fixed pay)
- Enter your monthly social insurance & housing fund (employee portion), typically 10.5%–22% of gross salary (higher where housing fund rates are generous)
- Enter your total monthly special additional deductions, e.g. rent 1500, mortgage 1000, elderly support 3000, 2000 per child
- If you have an annual bonus, enter it and click "Calculate" for the full-year breakdown
FAQ
Why does the tax amount differ month to month?
Under cumulative withholding, rising cumulative income pushes you into higher brackets. For instance, after tax at 3% for a few months, once cumulative taxable income passes 36,000 CNY the excess is taxed at 10% and that month's withholding jumps — perfectly normal, and the annual total matches a once-a-year calculation.
What counts as special deductions?
Currently: children's education (2,000 CNY/month per child), continuing education, major medical expenses, mortgage interest (1,000 CNY/month), housing rent (800/1,100/1,500 CNY/month by city), elderly support (3,000 CNY/month for only children) and infant care under 3 (2,000 CNY/month per child). Follow what you file in the tax app.
Is separate bonus taxation better?
It depends on your comprehensive income: when it falls in lower brackets, separate taxation usually saves more; at higher brackets, merging may win. Calculate both ways and compare — the tax app also auto-recommends the better option at annual settlement.
Related:Income Tax Calculator · Income tax · Cumulative withholding · Social insurance + housing fund · Special additional deductions · After-tax salary