China Individual Income Tax Calculator 2023
Input the relevant information in the fields below to get a calculated estimation of your net income, social security and tax contributions in 2022.
This tax calculator only provides an approximate calculation of your income, based on the values which have been input by you. As such, this estimation is only for your reference and does not amount to an exact computation. The information provided by the IIT calculator is subject to change based on any adjustments in interpretations, notices issued, or updates provided by the relevant tax authorities.
If you have any queries concerning taxes get in touch with us at email@example.com and one of our tax consultants can provide you with the assistance you need
Who qualifies as a taxpayer in China?
An individual will be required to make individual income tax payments if they are classified as a tax resident in China. An individual is considered to be a tax resident in China if they meet one of the following conditions:
- They are domiciled in China; or
- The duration of their residence in China has exceeded 183 days in calendar year.
If an individual is considered to be a resident, they will be required to pay taxes on their global income. The scope of taxation is inclusive of all wages, salaries, any form of labor remuneration as well as any other sources of income, starting from RMB 5,000.
What are the applicable income tax rates in China?
China levies different rates depending on the source of income. For most individuals employed in China, the most important source of income is Comprehensive income. Comprehensive income is taxed according to a progressive tax rate system, from 3% to 45%. The table below displays the applicable tax rates that are applied to each income bracket
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