China individual income tax on comprehensive employment income uses monthly withholding and annual settlement, with a standard 基本减除费用 and 专项附加扣除.
This page annualizes: ¥60,000 basic deduction plus optional lump deductions, then seven-bracket IIT.
China Salary Calculator — key points
- Annual CNY gross
- ¥60k standard deduction
- Extra deductions field
- Resident IIT brackets
How to use
Enter annual salary in CNY and any extra deductible total you want to test.
- Employer social insurance is not employee IIT but affects employer cost.
- Non-resident rules differ.
Concept
应纳税额 from progressive rates on 应纳税所得额
Symbols
- 专项附加扣除 — Entered as one annual lump for simplicity.
Note
Annual settlement (汇算清缴) reconciles prepaid tax to final liability.
Why Profitspire Hub
- China salary queries
- Expand with itemized 专项 fields
Frequently asked questions
- Bonus taxation?
- May be blended or separate by policy year—confirm locally.
Profitspire Hub publishes educational estimates only. Payroll tax rules change by year and circumstance—verify with official guidance or a qualified adviser before acting.