China Take Home Salary Calculator 2026
Calculate your net salary after Individual Income Tax, social insurance, and housing fund
Employee contribution, typically 5–12%. Default is 12%.
Children's education, housing loan interest, elderly care, etc.
Monthly take home
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How the Salary Calculator works
The China Salary Calculator shows your exact take-home pay after Individual Income Tax (IIT), social insurance contributions, and housing fund deductions for the 2026 tax year. Enter your annual gross salary and see a full breakdown of deductions — shown annually, monthly, weekly, and daily.
China's Individual Income Tax is applied in seven progressive brackets on annual taxable income (after deductions). The first ¥36,000 is taxed at 3%, ¥36,001–¥144,000 at 10%, ¥144,001–¥300,000 at 20%, ¥300,001–¥420,000 at 25%, ¥420,001–¥660,000 at 30%, ¥660,001–¥960,000 at 35%, and above ¥960,000 at 45%. A standard deduction of ¥60,000 per year (¥5,000/month) is applied before tax.
Employees in China contribute to social insurance (pension 8%, medical 2%, unemployment 0.5%) and a housing fund (5–12%, typically 12%) from their gross salary. These are deducted before calculating taxable income, reducing your tax burden. Contributions are capped at a base ceiling that varies by city.
Example: on a ¥200,000 salary in 2026 with standard social insurance and 12% housing fund, your social insurance deduction is ¥21,000, housing fund is ¥24,000, and income tax is approximately ¥5,580, giving a take-home pay of ¥149,420 per year (¥12,452 per month).
Frequently asked questions
How is Individual Income Tax (IIT) calculated in China?
IIT uses seven progressive brackets on annual taxable income. Taxable income = gross salary minus standard deduction (¥60,000/year), social insurance, housing fund, and any special additional deductions. Rates range from 3% to 45%.
What is the standard deduction for salaried employees?
The standard deduction is ¥60,000 per year (¥5,000 per month). This is a flat deduction from gross salary before tax is calculated, available to all salaried employees.
What are social insurance contributions in China?
Employees contribute pension insurance (8%), medical insurance (2%), and unemployment insurance (0.5%) — totalling 10.5% of salary. Contributions are capped at a base ceiling that varies by city (typically around 3x the local average salary).
What is the housing fund and how much do I contribute?
The housing fund (住房公积金) is a mandatory savings scheme. Both employee and employer contribute 5–12% of salary. The employee contribution is deducted from gross pay and is tax-deductible. The default rate in most cities is 12%.
What are special additional deductions?
China allows deductions for children’s education (¥2,000/month per child), continuing education (¥400/month), housing loan interest (¥1,000/month), rent (¥800–1,500/month), elderly care (up to ¥3,000/month), and infant care (¥2,000/month per child under 3).
What are the IIT tax brackets for 2026?
Annual taxable income brackets: up to ¥36,000 at 3%; ¥36,001–¥144,000 at 10%; ¥144,001–¥300,000 at 20%; ¥300,001–¥420,000 at 25%; ¥420,001–¥660,000 at 30%; ¥660,001–¥960,000 at 35%; above ¥960,000 at 45%.