China 2024 income tax calculator with social insurance and all special additional deductions included.
Income
¥CNY / month
¥CNY / month
China 2024 Income Tax Brackets (Annual Taxable Income)
| Level | Annual Taxable Income | Rate | Quick Deduction |
|---|---|---|---|
| 1 | ≤ 36,000 | 3% | 0 |
| 2 | 36,000 ～ 144,000 | 10% | 2,520 |
| 3 | 144,000 ～ 300,000 | 20% | 16,920 |
| 4 | 300,000 ～ 420,000 | 25% | 31,920 |
| 5 | 420,000 ～ 660,000 | 30% | 52,920 |
| 6 | 660,000 ～ 960,000 | 35% | 85,920 |
| 7 | > 960,000 | 45% | 181,920 |
Notes
- • Standard deduction: ¥5,000 / month (¥60,000 / year)
- • Calculation uses the annualized equivalent method, valid for even monthly income
- • Social insurance rates vary by city and employer — use your actual deduction amount
- • Special deductions: children's education, continuing education, serious illness, mortgage, rent, elder care
- • Results are for reference only and do not constitute tax advice
❓ FAQ
How accurate are the results?
This tool uses China's 2024 comprehensive income tax rate table (7-bracket progressive rates) and supports common special deductions. Actual tax is determined by the tax authority.
What social insurance rates are used?
Default rates: pension 8%, medical 2%, unemployment 0.5%, housing fund 12% — totaling 22.5% employee contribution. Actual rates vary by city.
Which special deductions are supported?
Children's education, continuing education, serious illness, mortgage interest, rent, and elder care — each with the policy-mandated monthly deduction cap.