Income Tax Calculator

A mainland China withholding estimate in CNY

This calculator is for general mainland China individual income tax estimates. Enter amounts in Chinese yuan (CNY). It offers separate inputs for salary and wages, labor remuneration, author's remuneration, royalties, and incidental income. The selected income type matters because these categories do not all use the same withholding calculation. The tool does not calculate U.S. federal or state income tax, Taiwan tax, or a complete annual return.

For salary and wages, the estimate follows the cumulative withholding approach for a resident individual: it combines prior months' income with this month's income, subtracts the cumulative statutory and additional deductions you enter and CNY 5,000 for each employment month, applies the annual progressive rate schedule to the resulting cumulative taxable amount, then subtracts tax already paid. The official withholding measure describes this approach and the monthly expense deduction. Read the State Taxation Administration's withholding measure.

What the income modes calculate

The wage mode displays an estimated current withholding amount, taxable income, rate and quick deduction. Labor remuneration uses a per-payment expense deduction (CNY 800 when a payment is no more than CNY 4,000, otherwise 20% of the payment) and progressive withholding rates of 20%, 30% or 40%. The author's remuneration mode applies a further 70% factor to that expense-adjusted base before a 20% estimate; the royalty mode uses the expense-adjusted base at 20%; incidental income is estimated at 20% of the entered amount.

These are withholding estimates for the implemented modes, not one unified final tax calculation. Under China's law, resident individuals aggregate salary, labor remuneration, author's remuneration and royalties as comprehensive income for annual calculation. Tax residence and other circumstances affect treatment. See the State Taxation Administration's English reference to the Individual Income Tax Law.

Enter the period and amounts carefully

1. Choose the income category

   Select the category that matches the payment: salary and wages, labor remuneration, author's remuneration, royalties, or incidental income. The calculator does not include business income even though it is a distinct category under the law.

2. Enter the current CNY amount

   Use the current month's gross wage for salary mode or the gross amount of the relevant payment for the other modes. Do not convert a U.S. dollar amount without first deciding which CNY amount and exchange-rate treatment apply to your own tax records.

3. Complete cumulative wage fields when applicable

   For salary, select the cumulative employment month in the current tax year. Enter actual cumulative statutory deductions and additional deductions through the current period. From month two onward, also enter salary income and tax already withheld in previous months. The first month starts with prior income and prior tax at zero if that matches your records.

4. Review each result field

   Compare taxable income, applicable rate, quick deduction and current estimated tax with your payroll or payment statement. The displayed after-tax amount is current entered income minus this estimate; for salary it is before personal contributions are subtracted.

Questions about the estimate

Limits to keep in mind

This is a general calculation aid, not a tax filing, professional tax opinion or determination by a tax authority. It is scoped to mainland China rules and CNY amounts; it is not an estimate of U.S. tax liability or a foreign tax credit. The inputs and simplified modes do not establish your tax residence, eligibility for deductions, treaty treatment, exemptions, special withholding treatment, multiple-employer situation or other legally determined adjustments. The ordinary salary mode accepts cumulative deductions as inputs and does not verify supporting records. Labor, author, royalty and incidental modes are limited estimates and do not settle how income is treated in an annual reconciliation. The “after-tax” display omits personal contributions. Confirm the applicable period, rules and records with the relevant tax authority or a qualified adviser before filing or making a material decision.