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You are viewing an example China 元 100,000.00 Income Tax Calculation for 2023/24 Tax Year. Please note that the calculator is defaulted to Beijing, please select an alternate location as necessary to update the Social Insurance calculations.
The below illustration provides a salary calculation for a China resident earning 元 100,000.00 per month. You can alter and edit this income tax calculator to work out your out salary and associated income tax ans Social Insurance payments. You can view alternate salary examples for China here
| Monthly Income | 元 8,333.33 | ||
|---|---|---|---|
| Minus | Standard Deduction (元 3,500.00) | 元 4,833.33 | |
| Minus | Allowances (元 0.00) | 元 4,833.33 | |
| Monthly Taxable Income | 元 4,833.33 | ||
| Income Tax Breakdown [ 2023 Tax Tables ] | |||
| Tax Rate | Threshold | Tax Due in Band | |
| 3% | 元 0.00 - 元 4,833.33 | 元 145.00 | |
| Total Income Tax Due | 元 145.00 | ||
| PRC Social Insurance Payments in Beijing | |||
| Earning Subject to Social insurance Payments in Beijing ( Beijing PRC Earnings Thresholds - Lower: 元 2,834.00, Higher: 元 21,258.00) | 8333.3333333333 | ||
| Social Insurance (General 22%) | 元 1,836.33 | ||
| Social Insurance (Housing Fund 12%) | 元 1,000.00 | ||
| Social Insurance Payments Due (Chinese Citizen) | 元 2,836.33 | ||
| Net Income after Tax and Insurance (Take Home Pay) | 元 5,352.00 | ||
| Threshold | Percentage | Maximum Payable |
|---|---|---|
| 元 0.01 - 元 36,000.00 | 3% | 元 2,520.00 |
| 元 36,000.01 - 元 144,000.00 | 10% | 元 16,920.00 |
| 元 144,000.01 - 元 30,000.00 | 20% | 元 31,920.00 |
| 元 30,000.01 - 元 420,000.00 | 25% | 元 52,920.00 |
| 元 420,000.01 - 元 660,000.00 | 30% | 元 85,920.00 |
| 元 660,000.01 - 元 960,000.00 | 35% | 元 181,920.00 |
| 元 960,000.01 - 元 100,000,000,000,000.00 | 45% | 元 0.00 |
Note: This China income tax return example for 元 100,000.00 is provided for information only, whilst every effort is taken to ensure their accuracy and we do actively maintain and update the China salary calculator, the figures are for illustration only, always take professional advice before filing your tax return.
iCalculator China Income Tax Salary Calculator is updated 2023/24 tax year. Income Tax calculations and expense factoring for 2023/24 with historical pay figures on average earnings in China for each market sector and location. China Salary calculations include gross annual income, tax deductible elements including Income Tax Rebate, Approved Donations, Employment Expenses and other tax deductible allowances.
iCalculator also provides historical China earning figures so individual employees and employers can review how much tax has been paid in previous tax years or you can use the China salary calculator 2023/24 to see home much your take home salary will be in 2023.