Income Tax
Comprehensive income 7-level progressive tax 综合所得七级累进税率Income Tax Calculator Guide
This tool calculates individual income tax and after-tax income based on the comprehensive income seven-level progressive tax rate system. It supports both annual and monthly periods, with deductions for social insurance and special additional deductions. All calculations run locally in your browser — no data is uploaded.
Definition of Comprehensive Income
Comprehensive income refers to the combined total of wages and salaries, remuneration for personal services, author's remuneration, and royalties earned by a resident individual. This tool estimates based on wages and salaries. If you have other income types such as service remuneration, you should first combine them into an annual comprehensive income before calculating.
Calculation Formula
Tax Payable = Taxable Income × Applicable Rate − Quick Deduction
After-Tax Income = Annual Income − Social Insurance − Tax Payable
In monthly mode, the monthly tax rate table is used: the monthly exemption is 5,000 CNY, the rates for each bracket are the same as annual, and the quick deduction equals the annual quick deduction ÷ 12, i.e.:
Annual Tax Rate Table (Comprehensive Income)
| Level | Annual Taxable Income (CNY) | Rate | Quick Deduction |
|---|---|---|---|
| 1 | Up to 36,000 | 3% | 0 |
| 2 | 36,000 – 144,000 | 10% | 2,520 |
| 3 | 144,000 – 300,000 | 20% | 16,920 |
| 4 | 300,000 – 420,000 | 25% | 31,920 |
| 5 | 420,000 – 660,000 | 30% | 52,920 |
| 6 | 660,000 – 960,000 | 35% | 85,920 |
| 7 | Over 960,000 | 45% | 181,920 |
Special Additional Deduction Items
- Children's Education: 2,000 CNY/month per child.
- Childcare for Children Under 3: 2,000 CNY/month per child.
- Continuing Education: 400 CNY/month for degree education, or a flat 3,600 CNY in the year a professional qualification is obtained.
- Housing Loan Interest: 1,000 CNY/month, up to 240 months.
- Housing Rent: 800/1,100/1,500 CNY/month depending on city (mutually exclusive with housing loan interest).
- Elderly Care: 3,000 CNY/month for only children; non-only children split with a maximum of 1,500 CNY/month per person.
- Major Medical Expenses: Deducted based on actual amount, annual limit 80,000 CNY (deducted during annual reconciliation).
FAQ
Note: This tool estimates based on comprehensive income policies and does not account for separate taxation of year-end bonuses, charitable donations, or other special deductions. Results are for reference only — actual amounts are subject to tax authority reconciliation.
个税计算器说明
本工具依据个人所得税综合所得七级超额累进税率计算应纳个税与税后收入，支持年度与月度两种周期，可扣除五险一金与专项附加扣除。所有计算在浏览器本地完成，输入信息不会上传。
综合所得定义
综合所得是指居民个人取得的工资薪金、劳务报酬、稿酬、特许权使用费四项所得的合并。本工具按工资薪金口径估算，若您另有劳务报酬等收入，需先合并为年度综合所得后再计算。
计算公式
应纳税额 = 应纳税所得额 × 适用税率 − 速算扣除数
税后收入 = 年收入 − 五险一金 − 应纳税额
月度模式按月度税率表计算：月免征额 5000 元，各档税率与年度一致，速算扣除数为年度速算扣除数 ÷ 12，即：
年度税率表（综合所得）
| 级数 | 全年应纳税所得额 | 税率 | 速算扣除数 |
|---|---|---|---|
| 1 | 不超过 36000 元 | 3% | 0 |
| 2 | 36000—144000 元 | 10% | 2520 |
| 3 | 144000—300000 元 | 20% | 16920 |
| 4 | 300000—420000 元 | 25% | 31920 |
| 5 | 420000—660000 元 | 30% | 52920 |
| 6 | 660000—960000 元 | 35% | 85920 |
| 7 | 超过 960000 元 | 45% | 181920 |
专项附加扣除项目
- 子女教育：每个子女 2000 元/月。
- 3 岁以下婴幼儿照护：每个婴幼儿 2000 元/月。
- 继续教育：学历教育 400 元/月，或职业资格取得当年定额 3600 元。
- 住房贷款利息：1000 元/月，最长 240 个月。
- 住房租金：按城市 800/1100/1500 元/月（与房贷利息二选一）。
- 赡养老人：独生子女 3000 元/月，非独生子女分摊每人最多 1500 元/月。
- 大病医疗：据实扣除，年度限额 80000 元（汇算清缴时扣除）。
常见问题
说明：本工具按综合所得政策估算，未考虑年终奖单独计税、公益捐赠等特殊扣除，结果仅供参考，实际以税务机关汇算为准。