China salary tax calculator 2026
Estimate your take-home pay in China after individual income tax (IIT), social insurance and the housing provident fund. Shanghai's 2026 contribution bases are built in, or you can enter your own contributions for another city.
Individual income tax rates in China
| Annual taxable income (CNY) | Rate |
|---|---|
| Up to 36,000 | 3% |
| 36,000 – 144,000 | 10% |
| 144,000 – 300,000 | 20% |
| 300,000 – 420,000 | 25% |
| 420,000 – 660,000 | 30% |
| 660,000 – 960,000 | 35% |
| Above 960,000 | 45% |
In force from 2026. Each rate applies only to the part of income inside its band.
Deductions and reliefs
| Item | How it works |
|---|---|
| Standard deduction | CNY 60,000 a year (CNY 5,000 a month). |
| Social insurance (Shanghai) | Pension 8%, medical 2% and unemployment 0.5% of your contribution base (CNY 7,546 to 37,731 a month from 1 July 2026). |
| Housing provident fund (Shanghai) | 5%, 6% or 7% of your base (CNY 2,740 to 37,731 a month). Your employer pays the same. |
| Special additional deductions | For example, CNY 2,000 a month per child, up to CNY 3,000 for supporting elderly parents, and CNY 800 to 1,500 for rent. |
Good to know
- Employers withhold IIT on a cumulative basis, so the monthly amount rises during the year. The calculator shows the full-year tax and the monthly average.
- Annual bonuses can be taxed separately and are not included.
- Rates are for tax residents. Social insurance bases differ by city and are reset every year.
Common questions
How is individual income tax calculated in China?
Take your annual salary, subtract the CNY 60,000 standard deduction, your social insurance and housing fund contributions, and any special additional deductions. The rest is taxed from 3% to 45%.
What are the IIT rates in China?
3% on the first CNY 36,000 of taxable income, then 10%, 20%, 25%, 30% and 35%, and 45% on income above CNY 960,000 a year.
What are the Shanghai social insurance bases for 2026?
From 1 July 2026, Shanghai's contribution base is CNY 7,546 to 37,731 a month. Employees pay 8% for pension, 2% for medical insurance and 0.5% for unemployment insurance.
Sources
- PwC Tax Summaries: China deductions
- MS Advisory: China tax rates
- Kaizen CPA: Shanghai 2026 social security and housing fund bases
This calculator gives an estimate for a resident employee with one job. Your payslip can differ because of allowances, benefits, other reliefs or how your employer runs payroll. It is not tax advice.