Rule 1
Pension 8%, medical 2%, unemployment 0.5%, housing fund 7% or 12%.
China Income Tax Calculator 2024
Net Pay Estimator — China 2024
Enter monthly salary to instantly calculate 五险一金 (social insurance) and personal income tax (using Shanghai/Beijing general rates).
Monthly Gross¥15,000
Monthly Net¥11,172
Annual Net (estimate)¥134,064
Social insurance deductions (employee)
Pension Insurance (8%)¥1,200
Medical Insurance (2%)¥300
Unemployment Insurance (0.5%)¥75
Housing Provident Fund (12%)¥1,800
Total insurance¥3,375
Taxable income (monthly)¥6,625
Income tax (monthly)¥453
* Based on Beijing/Shanghai 2024 social insurance rates with base cap ~36,549 CNY/month. IIT uses progressive rates; annual reconciliation may result in refund or additional payment.
China net salary is country-specific
This page estimates China net salary under China rules. Because brackets, deductions, and social contributions are country-specific and can change yearly, use the result as a planning estimate before filing. It is built for anyone comparing a China job offer, an existing China payslip, or a relocation budget — foreign employees and local hires alike — against what actually lands in the bank account each month.
Core calculation rules
Rule 2
The contribution base is capped between about CNY 5,975 and CNY 36,549.
Rule 3
After CNY 5,000 monthly basic deduction, IIT is estimated at 3% to 45%.
Worked example
On a CNY 15,000 monthly salary: pension (8%), medical (2%), unemployment (0.5%), and housing fund (7%) together withhold about CNY 2,625, leaving roughly CNY 12,375 before individual income tax. After the CNY 5,000 monthly deduction, about CNY 7,375 is taxed under the applicable IIT brackets, which further reduces take-home pay.
How to use
- Enter the required amounts and conditions.
- Review the tax, deduction, and contribution lines separately.
- Compare with current official rules before filing, paying, or making a decision.
Frequently asked questions
Which country does this calculator use?
It uses China rules. Do not apply it directly to another country’s tax, deduction, or social insurance system.
Why can the final amount differ?
City bases, special additional deductions, expatriate rules, and annual reconciliation can change the result.
Do the rules change every year?
Yes. Tax rates, deduction limits, and social contribution rates can change each year. Confirm the current-year rules before filing or paying.
What's the difference between gross and net salary in China?
Gross salary is the amount before any deductions. Net salary (到手工资, take-home pay) is what actually reaches your bank account after the Five Insurances and One Housing Fund (五险一金) plus individual income tax (IIT) are withheld.
Does this calculator apply to foreign employees working in China?
Foreign employees are generally taxed under the same IIT brackets, but housing fund enrollment, expatriate allowances, and specific benefits can vary by city and employer policy. Confirm your own arrangement with HR or a local tax advisor before relying on the estimate.
This is a general estimate. Confirm the final amount with the tax authority or a tax professional.