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 |
Example Calculation
A monthly salary of ¥30,000, after the ¥5,000 standard deduction and about ¥4,500 in social insurance and housing fund, leaves roughly ¥20,500 taxable a month. Over the year the cumulative IIT comes to about ¥32,280, or ¥2,690 a month on average.
- Monthly gross salary
- ¥30,000
- Standard deduction
- ¥5,000 / mo
- Social insurance & housing fund
- ≈ ¥4,500 / mo
- Annual taxable income
- ≈ ¥246,000
- Average monthly IIT
- ≈ ¥2,690
Illustrative example using the cumulative annual IIT method. Actual deductions vary by city and special additional deductions.
China IIT & Social Security FAQs
如何计算个人所得税？ (How to calculate IIT?)
China's IIT for residents is calculated cumulatively. Each month, the tax is based on your year-to-date income, minus all deductions to date. The tax already paid in previous months is then subtracted to find the current month's withholding. This calculator automates that entire process. 对于居民个人，中国个人所得税是累计计算的。每个月的应纳税额是根据您年初至今的总收入减去所有累计扣除额来确定的。然后减去前几个月已缴纳的税款，得出当月的预扣税额。
什么是社保和公积金缴纳比例？ (What are the Social Security and HPF contribution ratios?)
Social Security (社保) and Housing Provident Fund (公积金) rates are set locally by each city. Key components include pension (养老保险), medical (医疗保险), unemployment (失业保险), and the housing fund. This calculator uses typical rates, but your local city's exact percentages may vary slightly.
2024最新税率和扣除标准是什么？ (What are the 2024 latest tax rates and deduction standards?)
The annual tax brackets for 2024 range from 3% to 45%. The standard deduction is RMB 5,000 per month. Special Additional Deductions (专项附加扣除) for rent, mortgage, education, and elderly care further reduce taxable income. This calculator is fully updated with the 2024 standards.
What is the difference between a Resident and Non-Resident taxpayer?
A "Resident Taxpayer" is an individual who has resided in China for 183 days or more in a tax year. They are subject to IIT on their worldwide income. A "Non-Resident Taxpayer" is in China for less than 183 days and is generally only taxed on their China-sourced income, with different calculation rules.