MundoKitChina salary after tax calculator
Enter a monthly cash package, employee contributions and confirmed deductions. View January–December withholding for 2026 or compare two resident foreigner deduction scenarios.
Results
- Special deductions: total net cash in paid months
- CN¥220,920.00
- Total withholding
- CN¥19,080.00
| Month | Scenario | Gross | Taxable base | Tax this month | Tax paid YTD | Net cash |
|---|---|---|---|---|---|---|
| 1 | Special deductions | CN¥20,000.00 | CN¥15,000.00 | CN¥450.00 | CN¥450.00 | CN¥19,550.00 |
| 2 | Special deductions | CN¥20,000.00 | CN¥30,000.00 | CN¥450.00 | CN¥900.00 | CN¥19,550.00 |
| 3 | Special deductions | CN¥20,000.00 | CN¥45,000.00 | CN¥1,080.00 | CN¥1,980.00 | CN¥18,920.00 |
| 4 | Special deductions | CN¥20,000.00 | CN¥60,000.00 | CN¥1,500.00 | CN¥3,480.00 | CN¥18,500.00 |
| 5 | Special deductions | CN¥20,000.00 | CN¥75,000.00 | CN¥1,500.00 | CN¥4,980.00 | CN¥18,500.00 |
| 6 | Special deductions | CN¥20,000.00 | CN¥90,000.00 | CN¥1,500.00 | CN¥6,480.00 | CN¥18,500.00 |
| 7 | Special deductions | CN¥20,000.00 | CN¥105,000.00 | CN¥1,500.00 | CN¥7,980.00 | CN¥18,500.00 |
| 8 | Special deductions | CN¥20,000.00 | CN¥120,000.00 | CN¥1,500.00 | CN¥9,480.00 | CN¥18,500.00 |
| 9 | Special deductions | CN¥20,000.00 | CN¥135,000.00 | CN¥1,500.00 | CN¥10,980.00 | CN¥18,500.00 |
| 10 | Special deductions | CN¥20,000.00 | CN¥150,000.00 | CN¥2,100.00 | CN¥13,080.00 | CN¥17,900.00 |
| 11 | Special deductions | CN¥20,000.00 | CN¥165,000.00 | CN¥3,000.00 | CN¥16,080.00 | CN¥17,000.00 |
| 12 | Special deductions | CN¥20,000.00 | CN¥180,000.00 | CN¥3,000.00 | CN¥19,080.00 | CN¥17,000.00 |
- Net cash = gross package − employee contributions − tax. Tax deductions are not cash paid out and are not subtracted again.
- Resident scenarios never combine exempt foreigner allowances and special additional deductions. A comparison is not permission to switch routes within the year.
- Standard withholding estimate for 2026, not annual final liability. Bonuses, equity, tax credits, other income, cross-border allocation, treaties and special payroll optimizations are excluded.
- Nonresident contributions reduce net cash, but this simplified monthly tax formula deducts only the statutory CNY 5,000 from gross salary.
Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.
This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.
How it works
The standard resident method in STA Announcement 2018 No.61 took effect January 1, 2019. Cumulative taxable pay subtracts confirmed exemptions, statutory employee contributions, the basic deduction and the selected special deductions.
Current withholding = max(0, cumulative taxable pay × rate − quick deduction − earlier withholding)
The basic deduction is CNY 5,000 per month employed at this employer. The eligible first-salary option instead counts months from January under STA 2020 No.13, effective July 1, 2020. Confirm eligibility and evidence with payroll.
Nonresident mode calculates each paid month independently: max(0, gross − 5,000), using monthly brackets. Employee contributions reduce cash but are not deducted from that taxable base here. Salary is assumed fully within China’s taxing scope; no treaty or workday allocation is performed.
Gross is the total cash package including entered exempt allowances. Net cash subtracts only employee contributions and withholding. Calculations retain intermediate precision; displayed CNY amounts round to two decimals, so displayed rows may differ slightly from displayed totals. This is withholding, not annual reconciliation.
Worked examples
CNY 20,000 per month, no other deductions
A resident employed from January has CNY 15,000 taxable pay in January and CNY 450 tax. February tax is also CNY 450. March cumulative taxable pay is CNY 45,000: 45,000 × 10% − 2,520 − 900 = CNY 1,080 withheld. Full-year withholding is CNY 19,080 and net cash is CNY 220,920.
Nonresident monthly salary
For CNY 20,000 gross and zero contributions, monthly taxable salary is CNY 15,000. Tax is 15,000 × 20% − 1,410 = CNY 1,590; monthly net cash is CNY 18,410.
Compare confirmed deduction routes
For a resident paid CNY 20,000 monthly from January with no contributions, CNY 2,000 monthly special deductions give CNY 14,280 annual withholding. Separately, CNY 5,000 confirmed exempt allowances within the same package give CNY 9,480 withholding. The allowance scenario yields CNY 4,800 more annual net cash. These hypothetical amounts do not establish eligibility.
Resident cumulative withholding brackets
| Taxable pay up to (CNY) | Rate | Quick deduction (CNY) |
|---|---|---|
| 36,000 | 3% | 0 |
| 144,000 | 10% | 2,520 |
| 300,000 | 20% | 16,920 |
| 420,000 | 25% | 31,920 |
| 660,000 | 30% | 52,920 |
| 960,000 | 35% | 85,920 |
| Above 960,000 | 45% | 181,920 |
Selected special deduction reference amounts
These standards apply from January 1, 2023. Enter your confirmed eligible share; the tool does not determine family eligibility.
- Child care under age 3, per child: CNY 2,000 monthly.
- Child education, per child: CNY 2,000 monthly.
- Elder support, only child: CNY 3,000 monthly.
- Elder support, maximum per non-only child: CNY 1,500 monthly.
Parents may allocate the child deduction entirely to one parent or split it equally. Non-only children share a total CNY 3,000 elder-support amount, with each person capped at CNY 1,500. Include only confirmed monthly special additional deductions available through payroll. Exclude major-medical expenses and annual-only claims. STA Announcement 2022 No.7, Article 4 requires major-medical deductions to be claimed during annual reconciliation, not monthly withholding.
Frequently asked questions
Why can tax rise while salary stays the same?
Can a resident foreigner combine allowances and special deductions?
Does the calculator decide which reimbursements are exempt?
What happens when I start a job midyear?
Are city social insurance rates included?
Does this reproduce every payslip?
Sources
- STA — Announcement 2022 No.7, Article 4: payroll versus annual deductions (checked 2026-11-14)
- STA — Announcement 2018 No.61, articles 6 and 9 (checked 2026-11-14)
- STA — withholding interpretation and all seven tax brackets (checked 2026-11-14)
- STA — Announcement 2020 No.13, first salary in the year (checked 2026-11-14)
- STA — Announcement 2023 No.14, increased special deductions (checked 2026-11-14)
- STA — Announcement 2023 No.29, foreigner allowance choice through 2027 (checked 2026-11-14)
Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.