China tax guide
Planning reference for China using CNY salary values.
This is not an official government calculation. Confirm final details with State Taxation Administration of China or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Resident employee annual comprehensive-income estimate using the RMB 60,000 basic deduction. Employee social insurance uses representative Beijing rates and 2025/26 monthly assessment limits because rates and housing-fund contributions vary by city. Special additional deductions and housing provident fund are excluded.
Reference details
| Currency | CNY |
|---|---|
| National tax label | Individual Income Tax |
| Personal allowance | 60,000 CNY |
| Employee contributions | Representative Beijing employee pension 8%, medical 2% plus RMB 3 monthly, and unemployment 0.5%, using a RMB 7,162 to RMB 35,811 monthly contribution base. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 3.0% | Up to 36,000 CNY |
| 2 | 10.0% | Up to 144,000 CNY |
| 3 | 20.0% | Up to 300,000 CNY |
| 4 | 25.0% | Up to 420,000 CNY |
| 5 | 30.0% | Up to 660,000 CNY |
| 6 | 35.0% | Up to 960,000 CNY |
| 7 | 45.0% | Top bracket and above |
Official source
State Taxation Administration of China: https://www.chinatax.gov.cn/eng/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.