Personal Income Tax Calculator

Personal Income Tax Calculator

Supports three modes: monthly salary, annual comprehensive income, and annual bonus. Calculations are based on the latest individual income tax rules and tax rate tables.
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For monthly calculations, the applicable tax rate is determined based on "taxable income × 12", and the quick deduction is allocated evenly over 12 months.
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Annual comprehensive income: taxable income = annual income − 60,000 − social security & housing fund − special additional deductions.
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Separate taxation for year-end bonuses: the bonus is divided by 12, then the tax rate and quick deduction are determined using the monthly tax rate table.
The calculation results are for reference only. The actual tax payable is subject to the amount assessed by the tax authorities.

Calculation Results

View taxable income, applicable tax rate, and tax payable.

Salary, Annual Income & Year-End Bonus Tax Calculator

Personal Income Tax Calculator

The Personal Income Tax Calculator estimates personal income tax for three common scenarios: monthly salary, annual comprehensive income and annual one-time bonuses. Enter income, social insurance, housing fund contributions and eligible additional deductions to estimate taxable income, applicable tax rate, quick deduction, tax payable and after-tax income.

Supported Tax Calculation Modes

Monthly Salary

The monthly salary mode is designed for individuals receiving salary or wage income. Enter monthly gross income, social insurance and housing fund contributions, and eligible additional deductions to estimate taxable income and personal income tax.

Monthly salary calculations may use an annual cumulative tax approach. Actual withholding depends on cumulative income, deductions and the applicable tax rules.

Annual Comprehensive Income

The annual comprehensive income mode estimates personal income tax for a full tax year. Annual income and applicable deductions are used to calculate taxable income, followed by the applicable comprehensive income tax rate.

Annual One-Time Bonus

The annual one-time bonus mode estimates personal income tax on year-end bonuses and other qualifying one-time annual bonuses according to the applicable tax treatment.

Data Required for Tax Calculation

  • Gross income: Income used as the basis for the tax calculation.
  • Social insurance and housing fund: Eligible basic pension, medical and unemployment insurance and housing fund contributions.
  • Additional deductions: Eligible deductions such as child education, continuing education, housing loan interest, rent and support for elderly dependents.
  • Basic deduction: The basic deduction allowed under applicable personal income tax rules.
  • Applicable tax rate: Determined by the taxable income bracket.
  • Quick deduction: The quick deduction corresponding to the applicable tax bracket.

Tax Calculation Results

After calculation, the tool displays estimated tax payable, after-tax income, taxable income, applicable tax rate, quick deduction and effective tax burden.

Tax Payable

Tax payable is the estimated personal income tax under the entered conditions and calculation method.

Taxable Income

Taxable income is the key basis used to determine the applicable personal income tax rate and tax amount after eligible deductions.

Applicable Tax Rate

The applicable rate is determined according to the tax bracket containing the taxable income.

Quick Deduction

The quick deduction corresponds to the applicable tax bracket and simplifies progressive tax calculations.

After-Tax Income

After-tax income shows the estimated income remaining after the calculated personal income tax is deducted.

Effective Tax Rate

The effective tax rate indicates the proportion of the relevant income represented by personal income tax.

How Do Additional Deductions Affect Income Tax?

Eligible additional deductions can reduce taxable income and may therefore reduce personal income tax. The actual eligible items, amounts and conditions are subject to current tax regulations.

Common Additional Deductions

  • Child education.
  • Continuing education.
  • Major medical expenses.
  • Housing loan interest.
  • Housing rent.
  • Support for elderly dependents.
  • Childcare for infants and young children.

How Is Salary Income Tax Calculated?

Step 1: Determine Gross Income

Start with the gross salary or other taxable income to be calculated.

Step 2: Apply Eligible Deductions

Deduct the basic deduction, eligible social insurance and housing fund contributions and qualifying additional deductions.

Step 3: Determine Taxable Income

The remaining amount becomes the taxable income used for the tax calculation.

Step 4: Determine the Tax Rate

Select the applicable tax rate and quick deduction according to the taxable income bracket.

Step 5: Calculate Tax Payable

Apply the applicable tax rules to estimate personal income tax and after-tax income.

Common Uses

  • Estimate monthly salary income tax.
  • Estimate after-tax salary.
  • Calculate annual comprehensive income tax.
  • Estimate tax on annual one-time bonuses.
  • Compare tax changes at different income levels.
  • Analyze the effect of social insurance and additional deductions.
  • Understand tax rates and quick deductions by income bracket.

Frequently Asked Questions

Is the tax amount exact?

The calculator estimates tax based on the entered data and applicable calculation rules. Actual tax may be affected by income composition, cumulative withholding, deductions and other tax factors. The final amount is determined by the tax authority.

Can social insurance and housing fund contributions reduce taxable income?

Eligible contributions may be deducted according to applicable personal income tax regulations. The actual deductible amount depends on the individual's contributions and current policy.

Can additional deductions reduce income tax?

Yes. Eligible additional deductions reduce taxable income and therefore may reduce tax payable when other conditions remain unchanged.

What is the difference between monthly and annual income tax?

Monthly salary calculations are generally used for withholding estimates, while annual comprehensive income is calculated for the full tax year using annual income and applicable deductions.

Can a year-end bonus be calculated separately?

Qualifying annual one-time bonuses may be subject to specific tax calculation rules. The applicable treatment depends on the current tax policy and eligibility conditions.

What does after-tax income mean?

After-tax income is the estimated income remaining after the calculated personal income tax. Actual take-home pay may also be affected by other deductions or payments.

Important Note

Results are for reference only. Actual tax liability should be determined by the tax authority. Tax rates, deductions and calculation rules may change as tax policies are updated.

Personal Income Tax Calculator

Estimate personal income tax for monthly salary, annual comprehensive income and annual one-time bonuses, including eligible social insurance, housing fund and additional deductions.
  • Supports monthly salary income tax calculations.
  • Supports annual comprehensive income calculations.
  • Supports annual one-time bonus tax calculations.
  • Calculates taxable income, applicable tax rates and quick deductions.
  • Accounts for eligible social insurance, housing fund and additional deductions.
  • Shows estimated tax payable, after-tax income and effective tax rate.
  • Results are estimates; actual tax liability is determined under applicable tax rules.
Enter income and applicable deductions to estimate taxable income, tax payable and after-tax income for salary, annual income and bonus planning.
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