如何计算个人所得税？ (How is IIT Calculated?)
China's Individual Income Tax (IIT) for resident taxpayers is calculated on a cumulative basis. This means your tax liability for the current month depends on your total earnings and deductions from the beginning of the year up to the current month.
The formula is: Current Month's IIT = (Cumulative Taxable Income × Applicable Tax Rate - Quick Deduction) - Total IIT Paid in Previous Months
This calculator handles this complex monthly calculation automatically, ensuring you see the correct withholding amount for any given month of the year.
2024 最新税率和扣除标准 (2024 Latest Tax Rates & Deductions)
| Tax Rate (税率) | Annual Taxable Income (RMB) | Quick Deduction (速算扣除数) |
|---|---|---|
| 3% | Up to 36,000 | 0 |
| 10% | 36,001 – 144,000 | 2,520 |
| 20% | 144,001 – 300,000 | 16,920 |
| 25% | 300,001 – 420,000 | 31,920 |
| 30% | 420,001 – 660,000 | 52,920 |
| 35% | 660,001 – 960,000 | 85,920 |
| 45% | Over 960,000 | 181,920 |