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Estimate annual Individual Income Tax (IIT) and average take-home pay for a PRC resident individual receiving ordinary salary for one full year.
This annual planning model is not an employer payroll-withholding calculation or an annual-settlement result. It excludes bonuses, labour remuneration, royalties, author remuneration, donations, tax relief, tax already withheld, and refunds or balances due.
Average figures divide the annual estimate by the selected frequency. Actual monthly cumulative withholding can differ during the year.
Sources: PRC Individual Income Tax Law, official comprehensive-income schedule, and the annual settlement calculation rule.
For this bounded salary-only estimate, annual taxable income equals gross salary minus CNY 60,000, the employee social-insurance and housing-fund amount you enter, and the other eligible annual tax deductions you enter. The official seven-bracket comprehensive-income schedule then determines estimated annual IIT.
Annual taxable comprehensive income is taxed at 3% up to CNY 36,000; 10% to CNY 144,000; 20% to CNY 300,000; 25% to CNY 420,000; 30% to CNY 660,000; 35% to CNY 960,000; and 45% above CNY 960,000. The calculation applies the official quick deductions of CNY 0, 2,520, 16,920, 31,920, 52,920, 85,920, and 181,920.
Employee social-insurance and housing-fund contributions depend on local rates and locally published contribution-base floors and caps. Use an annual amount from your payroll records or current local rules. The entered amount is treated both as a cash deduction from salary and as a statutory deduction from annual taxable income.
Special additional deductions and other lawful deductions depend on facts and supporting records. This calculator does not decide eligibility. Enter the actual annual amount you can claim; it lowers the modeled tax base but is not treated as another payroll cash deduction.
Employers generally use cumulative withholding during the year, so a monthly payslip can differ from the annual average shown here. Annual settlement also considers all comprehensive income, tax already withheld, donations, relief, refunds, and balances due, which this salary-only planning model does not calculate.