Individual Income Tax Calculator

Individual income tax liability in China is calculated according to three factors:

  1. the source of an individual's income; 
  2. whether an individual is determined under Chinese law to be domiciled in China for tax purposes; and
  3. the length of their stay in China.

The following calculator provides quick computation of income tax payable and compulsory social insurance obligations.

Each tax case is unique and the tax and welfare regulatory environment changes regularly therefore this tool may not be applicable to your actual situation. Please contact an S.J. Grand representative to discuss your personal tax advisory needs.

Usage disclaimer: This table is provided as a general reference only. S.J Grand will not assume any responsibility for the accuracy of information data produced nor any liability for decisions made in relation to such data.

Rates valid as at April, 2015

All figures in Chinese renminbi (RMB)

 

 

 

Net income after tax and insurance: 0
Individual income tax due: 0
   
Employee PRC social insurance payments : 0
Employer PRC social insurance payments : 0
Total cost to employer : 0 ¥

Social insurance rate breakdown

The following table contains rates and the base and cap wages for calculation of employee and employer social insurance obligations.

According to the “Interim Measures for Participation in Social Insurance System by Foreigners Employed in China", from October 15, 2011, these charges are compulsory for all foreign employees with the exception of housing fund contributions. Exceptions exist for citizens of countries that have signed bilateral social insurance treaties with China. To date, only Germany and South Korea have concluded such agreements.

For assistance in calculating your social insurance obligations, please contact your S.J Grand representative.

Rates valid as at April, 2015

Tax rates - Wages

Rates valid as at September 1, 2011 (latest available update)

Tax rates - Independent Services

Rates valid as at September 1, 2011 (latest available update)

Beijing - Shanghai - Shenzhen - Hong Kong - Paris

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