Question 1

What is the 2026 China individual income tax threshold?

Accepted Answer

The monthly basic deduction is RMB 5,000 (60,000 per year). Taxable income = gross income - 5,000/month - social insurance - special additional deductions.

Question 2

What are the 2026 China tax brackets?

Accepted Answer

2026 comprehensive income uses 7 progressive brackets: 3% (0-36K), 10% (36K-144K), 20% (144K-300K), 25% (300K-420K), 30% (420K-660K), 35% (660K-960K), 45% (960K+).

Question 3

How is year-end bonus taxed in China?

Accepted Answer

Year-end bonus can be taxed separately (divided by 12, apply monthly tax rate) or combined with comprehensive income. This tool compares both methods and recommends the lower-tax option.

Question 4

What are the social insurance contribution rates?

Accepted Answer

Employee social insurance rates vary by city. Typical ranges: pension 8%, medical 2%, unemployment 0.5%, housing fund 5-12%. Maternity and work injury are employer-only.

Level	Annual Taxable Income	Rate	Quick Deduction
1	0 ~ 36,000	3%	0
2	36,000 ~ 144,000	10%	2,520
3	144,000 ~ 300,000	20%	16,920
4	300,000 ~ 420,000	25%	31,920
5	420,000 ~ 660,000	30%	52,920
6	660,000 ~ 960,000	35%	85,920
7	960,000+	45%	181,920

🧮 China Tax Calculator 2026

📋 Income Information

📊 Results

📈 Annual Tax Breakdown

📋 2026 Tax Rate Table (Comprehensive Income)