PIT Tax Brackets & Quick Deduction (Consolidated Income)
China applies a 7-bracket progressive rate to consolidated income. This guide lists the latest brackets, quick deduction amounts, and how tax payable is computed.
Consolidated income (salary/wages, labor remuneration, etc.) is taxed annually under a 7-bracket progressive rate: the first 36,000 of annual taxable income at 3%, 36,000–144,000 at 10%, 144,000–300,000 at 20%, 300,000–420,000 at 25%, 420,000–660,000 at 30%, 660,000–960,000 at 35%, and above 960,000 at 45%.
Tax payable = taxable income × applicable rate − quick deduction. The quick deduction is a preset constant that simplifies the calculation — for example, the 20% bracket uses 16,920.
Taxable income = annual income − 60,000 basic deduction − social insurance & housing fund − special additional deductions. This tool has the full bracket table built in, so you get results instantly.