Individual Income Tax Calculator

Our Individual Income Tax (IIT) Calculator gives an estimate of your net salary in China. Free and convenient to use. Input your monthly taxable income to see your tax and social insurance deductions.

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.

All figures in Chinese renminbi (RMB)

Employee Citizenship:

Gross Salary (RMB/year):

This estimator of taxes should be used only as a reference. The individual income tax calculator provides approximate values based on the parameters entered by you. Real tax computation may also vary according to the interpretation of Tax Authorities. We suggest you contact us before taking any decisions about tax matters.

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.

When it comes to paying social insurance in China, regulations for foreigners vary depending on the city of employment. For example, in Beijing, foreigners must contribute to the social insurance, just like Chinese employees. In Shanghai, it’s not compulsory for foreigners to pay social insurance.

Our calculator does not include computation for tax treaty countries; if you wish to have an approximate computation you may select “foreign (no social insurance)” in the field “Employee citizenship“

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

Rates valid as at December, 2018

Tax Rates - Wages

Rates valid as at October 1, 2018 (latest available update)

Tax Rates - Independent Services

Rates valid as at October 1, 2018 (latest available update)

Countries partly exempted from China's social security contributions

China now has totalisation agreements in force with six countries. Inbound employees who are citizens of these countries can be partly exempted from China’s social security contributions in accordance with the coverage of the relevant totalisation agreements. Set out below is a list summarising the respective dates of entry into force of the six agreements and the social security items exempted under each agreement.

China has also signed totalisation agreements with the Netherlands, France, and Spain, which will not enter into force until both contracting states complete the necessary internal legal procedures. Inbound employees who are citizens of these countries will have certain China social security exemptions after the relevant totalisation agreements are effective.

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