Income Tax Calculator
Calculate monthly salary withholding and annual tax, and compare the two ways of taxing a year-end bonus
收入与扣除（单位：元）
起征点按每月 5000 元（全年 6 万元）计算，采用个税累计预扣法逐月核算；专项附加扣除可在 3 岁以下婴幼儿照护、子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人之间自行加总。
About this tool
On the same monthly salary, take-home pay is higher in January than in December. That is the cumulative withholding method at work, and this tool lays it out in full:
- Monthly withholding detail: for each of the 12 months, see cumulative income, cumulative taxable income, the applicable rate, that month's tax and take-home pay
- Three deductions applied automatically: the 5,000 yuan monthly allowance, the employee share of social insurance and housing fund, and special additional deductions accrued month by month
- Bonus comparison: tax the year-end bonus separately or fold it into comprehensive income, with the cheaper option and the difference marked
- Cliff warnings: when a bonus lands in a bracket jump, see the suggested amount and how one extra yuan can reduce take-home pay
- Annual totals: total income tax, social insurance and housing fund, take-home total, average monthly take-home and effective tax rate
- Formula walkthrough: annual taxable income, applicable rate and quick deduction are substituted step by step so payslips can be checked
When to use it
- Estimating take-home pay from a pre-tax offer
- Choosing the cheaper way to tax a bonus before it is paid
- Comparing tax before and after claiming special additional deductions
- Checking whether the annual settlement will mean extra tax or a refund
- Combining income for freelancers or people with two jobs
Annual comprehensive income tax brackets
| Annual taxable income | Rate | Quick deduction |
|---|---|---|
| Up to 36,000 yuan | 3% | 0 |
| 36,000 to 144,000 yuan | 10% | 2,520 |
| 144,000 to 300,000 yuan | 20% | 16,920 |
| 300,000 to 420,000 yuan | 25% | 31,920 |
| 420,000 to 660,000 yuan | 30% | 52,920 |
| 660,000 to 960,000 yuan | 35% | 85,920 |
| Above 960,000 yuan | 45% | 181,920 |
FAQ
- Why is December tax higher than January? Under cumulative withholding, taxable income climbs through the 36,000 and 144,000 thresholds, so the rate steps up and the same salary is taxed more towards year end
- How much should I enter for special deductions? Add the monthly amounts you have claimed, such as 2,000 yuan per child for education, 1,000 yuan for mortgage interest and up to 3,000 yuan for supporting elderly parents. If unsure, use the amounts you actually declared
- Is separate or combined bonus taxation better? For lower and middle incomes that still have room in the low brackets, combining often saves tax; once the brackets are high, separate taxation usually wins. The tool shows the difference directly
- Can I file with these numbers? Use them to estimate and understand the rules. The official tax app and the tax authority calculation are what count for filing