Income Tax Calculator Documentation
Tax Threshold
The 2025 personal income tax threshold is 5,000 yuan per month, or 60,000 yuan per year.
Special Additional Deductions
Includes seven items: child care (under 3), children's education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care.
Social Insurance & Housing Fund
Pension, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing fund can be deducted before tax.
Calculation Formula
Taxable Amount = (Cumulative Income - Cumulative Deductions - Cumulative Special Deductions - Cumulative Special Additional Deductions - Cumulative Other Legally Determined Deductions) × Withholding Rate - Quick Deduction - Cumulative Tax Reductions - Cumulative Pre-paid Tax
Tax Rate Table (Comprehensive Income)
- Level
- Annual Taxable Income
- Rate
- Quick Deduction
Notes
- This calculator uses cumulative withholding method to calculate personal income tax
- Deduction (threshold): 5,000 yuan per month
- Special deductions: social insurance and housing fund, etc.
- Calculation results are for reference only, actual tax payment should follow tax authority regulations
FAQ
Are the results accurate?
This tool follows common calculation rules. For formal or business scenarios, please verify with your actual rules.
Will my input be uploaded?
No. Processing is performed locally in your browser by default.