[{"data":1,"prerenderedAt":153},["ShallowReactive",2],{"income-tax-calculator-china":3},{"id":4,"title":5,"bestFor":6,"body":12,"country":26,"countryFacts":27,"countrySlug":33,"description":18,"excerpt":34,"extension":35,"faqs":36,"flag":49,"heroImage":34,"howItWorks":50,"lastUpdated":54,"meta":55,"metaDescription":57,"metaTitle":58,"navigation":59,"otherTaxes":60,"pageType":81,"path":82,"relatedFormations":83,"relatedGuides":84,"seo":85,"stem":86,"summaryCards":87,"taxBracketSections":104,"taxBrackets":105,"taxRates":129,"taxSlug":144,"taxType":145,"visas":146,"watchOut":147,"__hash__":152},"taxes\u002Fcountry\u002Fchina\u002Fincome-tax.md","Income tax in China",[7,8,9,10,11],"Employees","Expats","Contractors","High earners","Cross-border workers",{"type":13,"value":14,"toc":22},"minimark",[15,19],[16,17,18],"p",{},"For most workers in China, income tax is a pooling exercise. Each month the employer withholds on cumulative salary, and each spring the individual reconciles the full year: total wages, labour fees and royalties minus CNY 60,000, minus social insurance and housing fund, minus whichever family deductions apply. Seven deduction lines cover children under three, schooling through PhD, adult study, first-home mortgage interest, rent by city tier, elderly parents and serious illness. The pooled figure then runs through the seven bands, where the first CNY 36,000 pays 3% and only income above CNY 960,000 meets 45%.",[16,20,21],{},"Two features surprise newcomers. First, monthly withholding often overshoots for people with uneven bonuses, so the spring reconciliation regularly produces refunds — but only for those who file. Second, foreigners must actively elect their system each year: the eight-category tax-free allowance package or the seven local deductions, never both. The allowance package, backed by rental and school invoices, typically shelters 30% or more of a senior expat's pay, which is why most choose it. Non-residents below 183 days skip all of this and pay the same band rates on monthly China-source pay without the annual pooling. Whatever the status, foreign tax credits relieve double tax on overseas income for residents, capped per country at the Chinese tax on that income.",{"title":23,"searchDepth":24,"depth":24,"links":25},"",2,[],"China",{"region":28,"currency":29,"taxTreaties":30,"euBlacklist":31,"fatfStatus":32},"Asia","CNY","110+","No","Member","china",null,"md",[37,40,43,46],{"question":38,"answer":39},"Do expats pay income tax in China?","Yes, on China-source income, and on worldwide income if domiciled or present 183 days or more. Non-domiciled newcomers are sheltered from worldwide tax for their first six qualifying years.",{"question":41,"answer":42},"What is the top income tax rate in China?","The top marginal rate on pooled salary income is 45% above CNY 960,000 a year after deductions.",{"question":44,"answer":45},"Are foreign allowances or local deductions better for expats?","Usually the tax-free allowances for housing, schooling and home leave win for well-paid expats, but the choice locks per calendar year. Compare both with your real spending before January.",{"question":47,"answer":48},"When do Chinese taxpayers file?","Employers withhold monthly, and individuals reconcile the prior year between March and June, claiming deductions and settling any balance.","🇨🇳",[51,52,53],"China taxes domiciled individuals, and non-domiciled people present 183 days or more in the year, on worldwide income. People below that line pay only on China-source income.","Salary, labour fees, author pay and royalties are pooled as comprehensive income and taxed annually at seven rates from 3% to 45%. Everyone gets a CNY 60,000 basic deduction plus social insurance, housing fund and up to seven family deductions.","Employers withhold each month on a cumulative basis, and taxpayers file an annual reconciliation from March to June. Resident foreigners choose each year between tax-free expat allowances and local family deductions, extended through 2027.","September 2026",{"taxCalculatorFormula":56},"china-2026","China income tax guide for expats and employees. See 3% to 45% bands, the CNY 60,000 deduction, family deductions, the 183-day test and 2026 filing notes.","China income tax: IIT bands, deductions and expat rules (2026)",true,[61,65,69,73,77],{"title":62,"slug":63,"icon":64},"Wealth tax","wealth-tax","💰",{"title":66,"slug":67,"icon":68},"Inheritance tax","inheritance-tax","🏛️",{"title":70,"slug":71,"icon":72},"Capital gains tax","capital-gains-tax","📈",{"title":74,"slug":75,"icon":76},"Corporate tax","corporate-tax","🏢",{"title":78,"slug":79,"icon":80},"Dividend tax","dividend-tax","💸","tax","\u002Fcountry\u002Fchina\u002Fincome-tax",[],[],{"title":5,"description":18},"country\u002Fchina\u002Fincome-tax",[88,92,96,100],{"label":89,"value":90,"note":91},"Personal income tax","3% - 45%","Comprehensive income",{"label":93,"value":94,"note":95},"Basic deduction","CNY 60,000","Per year",{"label":97,"value":98,"note":99},"Flat other income","20%","Dividends, property",{"label":101,"value":102,"note":103},"Annual reconciliation","Mar - Jun","Settle the prior year",[],[106,110,114,116,119,122,125],{"band":107,"rate":108,"note":109},"Up to CNY 36,000","3%","After CNY 60,000 deduction",{"band":111,"rate":112,"note":113},"CNY 36,001 to CNY 144,000","10%","Annual comprehensive income",{"band":115,"rate":98,"note":113},"CNY 144,001 to CNY 300,000",{"band":117,"rate":118,"note":113},"CNY 300,001 to CNY 420,000","25%",{"band":120,"rate":121,"note":113},"CNY 420,001 to CNY 660,000","30%",{"band":123,"rate":124,"note":113},"CNY 660,001 to CNY 960,000","35%",{"band":126,"rate":127,"note":128},"CNY 960,001 and above","45%","Top marginal rate",[130,133,135,136,139,142],{"label":131,"value":108,"badge":132},"Entry rate","To CNY 36,000",{"label":134,"value":127},"Top rate",{"label":93,"value":94},{"label":137,"value":138},"Family deductions","7 items",{"label":140,"value":141},"Business income","5% - 35%",{"label":143,"value":98},"Dividends and property gains","income-tax","Income tax",[],[148,149,150,151],"The 183-day test uses cumulative presence in the calendar year. Short trips add up, and a foreigner who expected non-residence can slip into worldwide taxation.","Six consecutive 183-day years without a 30-day exit bring non-domiciled foreigners into worldwide taxation. Keep travel records if you are approaching year six.","Annual bonuses can be taxed stand-alone or pooled with salary through 2027. The better choice depends on total income, so model both before the employer files.","Social insurance, housing fund and mandatory benefits sit on top of income tax. Total payroll cost runs well above the income-tax bands alone.","FhW-V0AJXefAW1J9e-vIuhqxW4Ueb507JTJpLN8REYY",1788594246653]