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Accurately calculate your year-end bonus income tax. Supports both separate and comprehensive tax methods to instantly determine your after-tax income.
Mainland China resident annual bonus estimate. Separate taxation uses bonus / 12 to choose the monthly-converted rate and quick deduction, under the policy through 2027. Combined taxation assumes constant salary and deductions and no other comprehensive income; this is not a final return.
Overview
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This calculator is for an English-speaking reader estimating mainland China individual income tax on a qualifying annual one-time bonus. It puts two modeled outcomes side by side: taxing the bonus separately, or adding it to annual comprehensive income. All four amount fields use Chinese yuan (CNY); this is not a US federal or state tax calculator.
For separate treatment, the bonus is divided by 12 to find the applicable monthly-converted comprehensive-income bracket. The tax is then bonus × rate − quick deduction. For example, a CNY 50,000 bonus has a monthly equivalent of CNY 4,166.67. At the 10% bracket and CNY 210 monthly-converted quick deduction, the estimate is CNY 4,790. The separate method applies only when the payment meets the official annual one-time bonus rules. The choice between separate treatment and inclusion in comprehensive income is available under Announcement No. 30 through December 31, 2027. Read the official announcement.
The combined scenario adds the bonus to an annualized salary-and-deduction estimate, then subtracts the modeled tax on salary alone to isolate the change associated with adding the bonus. China's comprehensive-income rules allow a CNY 60,000 annual expense deduction plus eligible deductions, but actual annual tax can involve other income, deductions, adjustments and prepaid tax. See China's Individual Income Tax Law.
Guide
Follow the workflow and verify inputs and outputs with practical examples.
Enter the gross amount of the qualifying annual one-time bonus in CNY.
Enter monthly salary, monthly employee social-insurance and housing-fund contributions, and monthly special additional deductions. The model repeats these monthly amounts for 12 months; do not enter annual totals in these fields.
Review the separate-tax and included-income estimates, each modeled after-tax bonus amount, the recommendation and the difference. The page recalculates as you edit the amounts, and its copy control can copy the displayed comparison.
Before acting, compare the assumptions with your actual income and deductions and verify eligibility and the treatment with the Chinese tax authority or a qualified adviser.
Use cases
See how the tool fits into real work and everyday tasks.
An employee or payroll team with a tentative one-time bonus can enter the CNY amount and monthly figures to see how the two modeled treatments differ. Use the output to identify questions for payroll, not as a filing instruction.
An English-speaking worker in mainland China can organize monthly salary, employee contributions and eligible monthly deductions, then compare the calculator's simplified estimate with official guidance and their complete annual records.
Q&A
Find concise answers to common questions and confusing cases.
No. The policy applies to a qualifying annual one-time bonus under the stated rules. A label on a payslip does not by itself establish eligibility; confirm the payment's treatment with the tax authority or payroll professional.
The calculator annualizes them by assuming the entered monthly salary and deductions stay unchanged for 12 months. Entering an annual total in a monthly field would multiply that total by 12 in the model.
No. It compares only the scenarios represented by its inputs. Other income, deduction eligibility, tax adjustments, prior withholding and individual circumstances can change the final result.
No. The amounts and rules are for a mainland China estimate in CNY. They do not calculate US federal, state or local tax, or determine how a person with cross-border tax obligations should report income.
Notes
Review scope, result limitations, and important precautions before use.
The inclusion scenario assumes the same entered salary and monthly deductions for all 12 months and no other comprehensive income. It estimates the incremental tax from adding the bonus by comparing modeled tax with and without that bonus. It does not reconstruct a complete annual reconciliation or account for every deduction, exemption, adjustment, credit or amount already prepaid.
The comparison is an informational estimate, not tax advice, an eligibility determination, a withholding instruction or a tax return. Mainland China policy is jurisdiction-specific and can change; verify current rules, the bonus qualification and your complete facts with the relevant tax authority or a qualified professional. This page does not calculate US tax or resolve cross-border filing duties.
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