💵 Paycheck & Individual Income Tax Calculator

Calculate your take-home pay in China after Individual Income Tax (个人所得税/IIT), social insurance (pension, medical, unemployment), and housing fund (住房公积金) deductions. Helps you understand your actual earnings and plan your budget.

📅 This calculator is based on the monthly IIT brackets from China's 2019 tax reform, which have remained stable through 2026. Actual deductions vary by city and individual circumstances.

Annual Gross Income (¥)

Pay Frequency

Special Additional Deductions

City Tier (affects social insurance / housing fund base)

Housing Fund (公积金) Employee Rate (%, typically 5-12%)

Other Pre-Tax Deductions — annual special additional deductions etc. (¥)

Net Take-Home Pay (Per Paycheck)

—

Paycheck Breakdown

Gross Pay—

Individual Income Tax (个人所得税)—

Pension Insurance (养老保险, employee 8%)—

Medical Insurance (医疗保险, employee ~2%)—

Unemployment Insurance (失业保险, employee ~0.5%)—

Housing Fund (住房公积金)—

Other Deductions—

Annual Take-Home—

⚠️ Estimate only — rates as of 2026. Verify actual withholding, social insurance, and housing fund amounts against your city's latest official circulars.

GUIDE

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How to Calculate Take-Home Pay in China

Take-home pay in China equals gross income minus Individual Income Tax (个人所得税/IIT), the employee share of social insurance (pension ~8%, medical ~2%, unemployment ~0.2-0.5%), and the housing fund (住房公积金, typically 5-12%). The contribution base (缴费基数) for social insurance and the housing fund is tied to your city and the prior year's local average wage, so employees in Tier-1 cities like Beijing or Shanghai often see larger absolute deductions due to a higher contribution base cap.

Individual Income Tax Brackets (Since the 2019 Reform)

China's IIT uses seven progressive brackets on monthly cumulative taxable income: 3% (up to ¥3,000), 10% (¥3,000-12,000), 20% (¥12,000-25,000), 25% (¥25,000-35,000), 30% (¥35,000-55,000), 35% (¥55,000-80,000), and 45% (over ¥80,000). The basic standard deduction is ¥5,000/month (¥60,000/year), on top of which you can deduct your social insurance/housing fund employee contributions and any special additional deductions (children's education, continuing education, mortgage interest or rent, elderly support, care for children under 3, and major medical expenses).

The Three Employee-Paid Social Insurances

Employees typically contribute pension insurance at 8%, medical insurance at roughly 2% (plus a small flat fee in some cities), and unemployment insurance at roughly 0.2-0.5% — exact rates vary by city. Work-related injury and maternity insurance are usually funded entirely by the employer and do not appear as employee deductions. Contribution bases are capped between 60% and 300% of the local prior-year average wage.

What Is the Housing Fund (住房公积金)?

The housing fund is a mandatory savings scheme where the employer and employee each contribute an equal percentage (commonly 5-12%, subject to a local cap) into a personal housing fund account. Unlike tax, this money remains the employee's asset and can be withdrawn for home purchases, mortgage repayment, or rent, even though it is deducted from the paycheck like a tax.

Reducing Tax with Special Additional Deductions (专项附加扣除)

Taxpayers can further reduce taxable income by claiming up to seven special additional deduction categories: children's education, continuing education, major medical expenses, mortgage interest or housing rent, support for elderly parents, care for children under age 3, and (for some) elderly care. Each has a fixed monthly amount (e.g. ¥1,000-2,000 per child for education) and must be declared and renewed annually through the official Individual Income Tax App.

Frequently asked questions

Why does my monthly IIT withholding change during the year?

China uses cumulative annual withholding: taxable income accumulates month over month starting in January, and the progressive rate is applied to the running total. As your cumulative income moves into a higher bracket, monthly withholding can rise even if your gross salary is unchanged.

What can I use my housing fund (公积金) balance for?

The balance sits in a personal account and can typically be withdrawn for a home down payment, mortgage repayment, rent assistance, or in full upon retirement.