China IIT Calculator
China IIT (Individual Income Tax) calculator for 2026 using the seven-bracket progressive system. Enter annual comprehensive income in yuan to see the 3%, 10%, 20%, 25%, 30%, 35%, or 45% marginal bracket applied, your annual tax, monthly withholding, after-tax income, and effective tax rate. Built for expats in China, remote workers, and Chinese professionals who need a transparent breakdown of IIT with the 60,000 CNY standard deduction applied.
Regional Rule Context
China Rates and Rules
China 2026 Individual Income Tax (IIT) brackets on comprehensive annual income (salary, labor, royalties, author remuneration combined). Standard annual deduction: 60,000 CNY (5,000 CNY/month). Brackets after deductions: 3% up to 36,000 CNY, 10% on 36,001 to 144,000 CNY, 20% on 144,001 to 300,000 CNY, 25% on 300,001 to 420,000 CNY, 30% on 420,001 to 660,000 CNY, 35% on 660,001 to 960,000 CNY, 45% above 960,000 CNY. Non-residents use a separate monthly schedule.
Enter Values
Gross comprehensive annual income: salary, labor, royalties, and author remuneration combined
Result
Enter values above and click Calculate to see your result.
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China Individual Income Tax (IIT, 个人所得税) calculator for 2026. Applies the seven-bracket progressive schedule to comprehensive annual income (salary, labor remuneration, author royalties, and author income). Residents get a standard 60,000 CNY annual deduction (5,000 CNY per month), plus social insurance and housing fund contributions, plus itemized special additional deductions (children education, elderly care, continuing education, mortgage interest, rent, and major medical expenses). IIT is withheld by employers each month and reconciled annually between 1 March and 30 June. Non-residents in China for under 183 days per calendar year use a separate monthly bracket system and cannot claim the annual deductions.
Disclaimer: This calculator uses publicly available rules effective as of Jan 1, 2026 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Apr 23, 2026.
Formula
Chinese IIT uses a quick-deduction method. Subtract the 60,000 CNY annual standard deduction from gross income to get taxable income. Apply the marginal bracket rate and subtract the bracket quick deduction constant. The result is annual IIT.
China FAQs
What are the 2026 China IIT brackets?
China uses seven marginal brackets for resident comprehensive income in 2026: 3% on the first 36,000 CNY, 10% from 36,001 to 144,000 CNY, 20% from 144,001 to 300,000 CNY, 25% from 300,001 to 420,000 CNY, 30% from 420,001 to 660,000 CNY, 35% from 660,001 to 960,000 CNY, and 45% above 960,000 CNY. These apply after subtracting the 60,000 CNY standard annual deduction.
How much IIT do I pay on 300,000 CNY salary?
On 300,000 CNY annual gross: taxable income = 300,000 - 60,000 = 240,000 CNY. Using the quick deduction method: IIT = 240,000 x 20% - 16,920 = 31,080 CNY. Take-home = 300,000 - 31,080 = 268,920 CNY (excluding social insurance). Effective rate = 10.36%.
Do expats pay the same IIT as Chinese citizens?
Expats who are tax residents (living in China for 183+ days per calendar year) pay the same progressive IIT as Chinese citizens on worldwide income. Non-residents use a separate monthly schedule on China-sourced income only. The grandfathered tax-free fringe benefits for expats (housing, education, language training) were phased out after 31 December 2023.
What are the special additional deductions?
Residents can claim six itemized deductions: childrens education (2,000 CNY per child per month), elderly care (up to 3,000 CNY per month), continuing education (400 CNY/month or 3,600 CNY/year), housing loan interest (1,000 CNY/month), housing rent (800 to 1,500 CNY/month by city tier), and major medical expenses (actual cost above 15,000 CNY, capped at 80,000 CNY). This calculator uses only the 60,000 CNY standard deduction.
When is China IIT reconciled?
The tax year is the calendar year. Employers withhold IIT monthly. Residents must file an annual reconciliation (汇算清缴) between 1 March and 30 June for the prior year to reconcile all income sources and claim deductions not used during withholding. Most single-employer employees with no extra income can skip filing.
Is foreign income taxed in China?
Tax residents are taxed on worldwide income after six consecutive years of residence (with no 30+ day continuous absence in any of those years). The "six-year rule" effectively shields most short-term expats. Foreign income already taxed abroad can claim a foreign tax credit up to the Chinese IIT that would have applied.
How does IIT differ for annual bonuses?
Through 31 December 2027, annual one-off bonuses can still be taxed separately using a monthly schedule (bonus / 12 months) instead of lumped with salary. This often lowers total tax for high earners. After 2027, bonuses must be included in comprehensive income. This calculator handles regular salary and does not split out bonuses.
Can I embed this China IIT Calculator on my website?
Yes. Click the "Embed" button at the top of this page to customize the size, colors, and theme, then copy the iframe code. Paste it into any HTML page, WordPress site, or CMS. It is completely free, requires no signup, and works on all devices. You can also visit our embed guide at calculory.com/services/embed-calculators for more details.
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