| Taxable income (CNY) | Rate | Quick deduction |
|---|---|---|
| ≤ 36,000 | 3% | 0 |
| 36,000–144,000 | 10% | 2,520 |
| 144,000–300,000 | 20% | 16,920 |
| 300,000–420,000 | 25% | 31,920 |
| 420,000–660,000 | 30% | 52,920 |
| 660,000–960,000 | 35% | 85,920 |
| > 960,000 | 45% | 181,920 |
Estimator only. Excludes special additional deductions (children's education, continuing education, housing loan/rent, elderly care, medical). Confirm against the PRC IIT Law before relying on a figure.
Taxable income = gross − 60,000 (basic deduction) − other deductions. Brackets apply to taxable income.
2026 brackets (annual, comprehensive income)
Source: PRC Individual Income Tax Law and its implementing regulations (State Taxation Administration / Ministry of Finance).