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The 2023 tax tables are provided in support of the 2023 China Tax Calculator. The China 2023 tax tables provide additional information in relation to 2023 tax returns in China.
Please note that the China Tax Tables for 2023 are, to the best of our knowledge, accurate and up to date. If you belive that one of the 2023 tax rates or 2023 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 2023 China Tax Tables here are used as part of the 2023 China Salary Calculator
| China Income Tax Rates and Thresholds in 2023 | |
|---|---|
| 3% | Income between 元 1.00 and 元 36,000.00 (max 元 2,520.00 income tax) |
| 10% | Income between 元 36,001.00 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 2,834.00 | Beijing Earnings Thresholds - Lower |
| 元 21,258.00 | Beijing 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 3,563.00 | Shanghai Earnings Thresholds - Lower |
| 元 17,817.00 | Shanghai 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 2,030.00 | Shenzhen Earnings Thresholds - Lower |
| 元 20,259.00 | Shenzhen 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 2,408.00 | Guangzhou Earnings Thresholds - Lower |
| 元 14,958.00 | Guangzhou 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 2,017.00 | Chengdu Earnings Thresholds - Lower |
| 元 15,130.00 | Chengdu 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 3,286.00 | Wuhan Earnings Thresholds - Lower |
| 元 16,430.10 | Wuhan 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 3,470.00 | Dalian Earnings Thresholds - Lower |
| 元 17,349.00 | Dalian 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) |