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Individaul income tax rate
Individaul Income Tax (IIT) Rate

Bands Monthly taxable income Tax Rate (R%) Short cut deduction (A)
1 RMB 500 and less 5 0
2 RMB 500 ~ 2,000 (include 2,000) 10 25
3 RMB 2,000 ~ 5,000 (include 5,000) 15 125
4 RMB 5,000 ~ 20,000 (include 20,000) 20 375
5 RMB 20,000 ~ 40,000 (include 40,000) 25 1375
6 RMB 40,000 ~ 60,000 (include 60,000) 30 3375
7 RMB 60,000 ~ 80,000 (include 80,000) 35 6375
8 RMB 80,000 ~ 100,000 (include 100,000) 40 10375
9 Above RMB 100,000 45 15375


Individaul Income Tax (IIT) calculation
  • Monthly taxable income x R% - A
  Monthly taxable income
non Chinese Salary - 4800
Chinese Salary - 2000

     
  It is non-taxable if income is lower than RMB 4,800 for non-Chinese, and RMB 2,000 for Chinese.