China Income Tax Calculator (IIT)

Monthly Taxable Income = Gross Salary − Social Insurance & Housing Fund − Special Additional Deductions − ¥5,000 (basic deduction); if below 0, treated as 0.
Annual Taxable Income = Monthly Taxable × 12.
Annual IIT = Annual Taxable × bracket rate − quick deduction (progressive 3%–45%).
Monthly IIT = Annual IIT ÷ 12.
Take-Home Pay = Gross Salary − Social Insurance − Special Deductions − Monthly IIT.
Amounts use integer cents internally to avoid floating-point errors.

Yes. Foreign employees working in China pay the same Individual Income Tax (IIT) as Chinese nationals. Resident foreigners (usually 183+ days in a year) are taxed on worldwide income; non-residents are taxed only on China-source income at slightly different monthly rates.

¥5,000 per month (¥60,000 per year) basic deduction applies to every employee, Chinese or foreign. On top of that you deduct your personal social insurance contributions and any special additional deductions before tax applies.

Since 2022, foreigners can claim the same special additional deductions as locals: children's education (¥2,000/child/month), continuing education, serious medical expenses, housing loan interest or rent (¥8,00-1,500 by city tier), elderly care (up to ¥3,000), and infant care. Alternatively, qualifying expats may elect the old tax-free expat allowances (housing, language training, children's education) — but not both for the same item.

Take-home = Gross salary − personal social insurance & housing fund − special additional deductions − IIT. IIT uses annual progressive brackets from 3% to 45% with a quick-deduction shortcut. This calculator does all of it instantly — just enter your payslip figures.