Enter an annual salary in yuan and this calculator applies China's individual income tax bands for resident employees, after the CNY 60,000 standard deduction. Contribution rates and ceilings are set city by city, so the social insurance and housing fund figures use a Shanghai basis as a representative big-city case.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
Taxable comprehensive income is taxed at 3% on the first CNY 36,000, 10% up to CNY 144,000, 20% up to CNY 300,000, 25% up to CNY 420,000, 30% up to CNY 660,000, 35% up to CNY 960,000 and 45% above that. These bands have been in place since 2019. The calculator applies only the CNY 60,000 standard deduction. The specific additional deductions many employees claim, for children, rent or a mortgage, and supporting elderly parents, are left out, so the tax shown will usually be higher than a real annual filing.
Employee contributions are pension insurance at 8%, medical insurance at 2%, unemployment insurance at 0.5% and the housing provident fund at 7%, each charged on a contribution base capped at CNY 452,772 a year, which is CNY 37,731 a month or three times the local average wage on the Shanghai basis used here. The housing fund rate is set locally between 5% and 12%, and 7% is the Shanghai rate. In law, these contributions are deducted before income tax is worked out. This calculator does not deduct them, so the income tax shown is slightly overstated.
| Taxable income band | Rate |
|---|---|
| Up to ¥36,000 | 3% |
| ¥36,000 – ¥144,000 | 10% |
| ¥144,000 – ¥300,000 | 20% |
| ¥300,000 – ¥420,000 | 25% |
| ¥420,000 – ¥660,000 | 30% |
| ¥660,000 – ¥960,000 | 35% |
| Above ¥960,000 | 45% |
Bands apply to taxable income — what is left after the standard basic deduction of ¥60,000.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| ¥167,000 | ¥8,180 | ¥29,225 | ¥129,595 | 22.4% |
| ¥334,000 | ¥37,880 | ¥58,450 | ¥237,670 | 28.8% |
| ¥668,000 | ¥129,480 | ¥79,235 | ¥459,285 | 31.2% |
| ¥1,336,000 | ¥392,280 | ¥79,235 | ¥864,485 | 35.3% |
On ¥334,000 a year, take-home pay in China is ¥237,670 — about ¥19,806 a month — after ¥37,880 in income tax and ¥58,450 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Pension insurance (employee share) | 8% | First ¥0 | ¥452,772 |
| Medical insurance (employee share) | 2% | First ¥0 | ¥452,772 |
| Unemployment insurance (employee share) | 0.5% | First ¥0 | ¥452,772 |
| Housing provident fund (employee share) | 7% | First ¥0 | ¥452,772 |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
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