Income Tax Calculator
Free online personal income tax calculator supporting salary, service fees and other income types. Automatically calculates social insurance, housing fund and special additional deductions, provides detailed tax breakdown and monthly summary table for accurate tax calculation.
Income Type
Social Insurance & Housing Fund Rates
Insurance Base
Insurance Rates
Advanced Options
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 |
|---|---|---|---|
| 1 | Not exceeding 36,000 yuan | 3% | 0 |
| 2 | Over 36,000 yuan to 144,000 yuan | 10% | 2,520 |
| 3 | Over 144,000 yuan to 300,000 yuan | 20% | 16,920 |
| 4 | Over 300,000 yuan to 420,000 yuan | 25% | 31,920 |
| 5 | Over 420,000 yuan to 660,000 yuan | 30% | 52,920 |
| 6 | Over 660,000 yuan to 960,000 yuan | 35% | 85,920 |
| 7 | Over 960,000 yuan | 45% | 181,920 |
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