China annual bonus tax estimate
Estimate separate tax first. A combined-tax comparison appears only when you supply annual comprehensive taxable income excluding the bonus.
For eligible annual one-time bonuses received by Chinese resident individuals. Separate taxation may be used once per tax year; the current notice runs through 31 December 2027. This tool cannot decide eligibility or final tax due.
Bonus after separate tax:
Separate-tax rate:
Extra tax when bonus is combined:
Bonus after combined tax:
Lower tax with the supplied base:
This comparison uses only the base you entered. It does not verify bonus eligibility, other income, or tax already paid. Check the official Individual Income Tax app or your tax office.
Statutory rates and quick deductions
| Bonus upper bound (CNY) | Rate | Separate-tax quick deduction (CNY) |
|---|---|---|
| 36000 | 3% | 0 |
| 144000 | 10% | 210 |
| 300000 | 20% | 1410 |
| 420000 | 25% | 2660 |
| 660000 | 30% | 4410 |
| 960000 | 35% | 7160 |
| ∞ | 45% | 15160 |
At each bracket boundary: one more yuan
| Bonus boundary (CNY) | Net at boundary | Net with CNY 1 more | Change in net bonus |
|---|
Separate taxation
Divide the bonus by 12 to find the monthly rate and quick deduction. Apply that rate to the entire bonus, then subtract the monthly quick deduction. Net pay can fall when a boundary is crossed.
When comparison is possible
Supply annual comprehensive taxable income excluding the bonus. The extra tax on a combined bonus is annual tax with the bonus minus annual tax without it. Gross salary cannot stand in for this base.