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China 2018 Tax Tables

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The 2018 tax tables are provided in support of the 2023 China Tax Calculator. The China 2018 tax tables provide additional information in relation to 2018 tax returns in China.

Please note that the China Tax Tables for 2018 are, to the best of our knowledge, accurate and up to date. If you belive that one of the 2018 tax rates or 2018 income tax thresholds for China have changed from those we have published, please contact us and advise us which tax rates and/or thresholds have changed. The 2018 China Tax Tables here are used as part of the 2018 China Salary Calculator

China Tax Tables in 2018
China Income Tax Rates and Thresholds in 2023
3%Income between 元 1.00 and 元 360,000.00 (max 元 2,520.00 income tax)
10%Income between 元 360,001.00 and 元 144,000.00 (max 元 16,920.00 income tax)
20%Income between 元 144,001.00 and 元 30,000.00 (max 元 31,920.00 income tax)
25%Income between 元 30,001.00 and 元 420,000.00 (max 元 52,920.00 income tax)
30%Income between 元 420,001.00 and 元 660,000.00 (max 元 85,920.00 income tax)
35%Income between 元 660,001.00 and 元 960,000.00 (max 元 181,920.00 income tax)
45%Income from 元 960,001.00 and above (no maximum income tax)
China Corporate Tax Rates and Thresholds in 2023
25%Domestic and foreign companies corporate tax rate
20%Small companies corporate tax rate
15%Hi-tech companies corporate tax rate
China Capital Gains Rates and Thresholds in 2023
20%Individual's capital gains tax rate
20%Passive income (i.e. interest and royalties)
China Social Security Rates and Thresholds in 2023
20%Employee pension
10%Employee medical Insurances
1%Employee unemployment Insurance
0.5%Employee work-related Injury Insurance
0.8%Employee maternity Insurance
32.3%Employee maximum monthly contribution
8%Employer pension
2%Employer medical Insurances
0.2%Employer unemployment Insurance
0%Employer work-related Injury Insurance
0%Employer maternity Insurance
10.2%Employer maximum monthly contribution
China: Beijing Social Security Rates and Thresholds in 2023
元 2,834.00Beijing Earnings Thresholds - Lower
元 21,258.00Beijing Earnings Thresholds - Higher
0.426%Beijing Employer Social Insurance rate
0%Beijing Employer Additional Social Insurance rate
0.22%Beijing Employee Social Insurance rate
3%Beijing Employee Additional Social Insurance rate
0.426%Beijing Employer Social Insurance (Housing Fund)
0.12%Beijing Employee Social Insurance (Housing Fund)
China: Shanghai Social Security Rates and Thresholds in 2023
元 3,563.00Shanghai Earnings Thresholds - Lower
元 17,817.00Shanghai Earnings Thresholds - Higher
0.393%Shanghai Employer Social Insurance rate
0%Shanghai Employer Additional Social Insurance rate
0.175%Shanghai Employee Social Insurance rate
0%Shanghai Employee Additional Social Insurance rate
0.393%Shanghai Employer Social Insurance (Housing Fund)
0.175%Shanghai Employee Social Insurance (Housing Fund)
China: Shenzhen Social Security Rates and Thresholds in 2023
元 2,030.00Shenzhen Earnings Thresholds - Lower
元 20,259.00Shenzhen Earnings Thresholds - Higher
0.3028%Shenzhen Employer Social Insurance rate
0%Shenzhen Employer Additional Social Insurance rate
0.19%Shenzhen Employee Social Insurance rate
0%Shenzhen Employee Additional Social Insurance rate
0.3028%Shenzhen Employer Social Insurance (Housing Fund)
0.19%Shenzhen Employee Social Insurance (Housing Fund)
China: Guangzhou Social Security Rates and Thresholds in 2023
元 2,408.00Guangzhou Earnings Thresholds - Lower
元 14,958.00Guangzhou Earnings Thresholds - Higher
0.3329%Guangzhou Employer Social Insurance rate
17.59%Guangzhou Employer Additional Social Insurance rate
0.187%Guangzhou Employee Social Insurance rate
0%Guangzhou Employee Additional Social Insurance rate
0.3329%Guangzhou Employer Social Insurance (Housing Fund)
0.187%Guangzhou Employee Social Insurance (Housing Fund)
China: Chengdu Social Security Rates and Thresholds in 2023
元 2,017.00Chengdu Earnings Thresholds - Lower
元 15,130.00Chengdu Earnings Thresholds - Higher
0.36824%Chengdu Employer Social Insurance rate
0%Chengdu Employer Additional Social Insurance rate
0.194%Chengdu Employee Social Insurance rate
0%Chengdu Employee Additional Social Insurance rate
0.36824%Chengdu Employer Social Insurance (Housing Fund)
0.194%Chengdu Employee Social Insurance (Housing Fund)
China: Wuhan Social Security Rates and Thresholds in 2023
元 3,286.00Wuhan Earnings Thresholds - Lower
元 16,430.10Wuhan Earnings Thresholds - Higher
0.3888%Wuhan Employer Social Insurance rate
0%Wuhan Employer Additional Social Insurance rate
0.203%Wuhan Employee Social Insurance rate
7%Wuhan Employee Additional Social Insurance rate
0.3888%Wuhan Employer Social Insurance (Housing Fund)
0.203%Wuhan Employee Social Insurance (Housing Fund)
China: Dalian Social Security Rates and Thresholds in 2023
元 3,470.00Dalian Earnings Thresholds - Lower
元 17,349.00Dalian Earnings Thresholds - Higher
0.393%Dalian Employer Social Insurance rate
0%Dalian Employer Additional Social Insurance rate
0.215%Dalian Employee Social Insurance rate
24%Dalian Employee Additional Social Insurance rate
0.393%Dalian Employer Social Insurance (Housing Fund)
0.215%Dalian Employee Social Insurance (Housing Fund)

China Tax Tables (Income Tax Rates and Thresholds)