Personal income tax calculator
Calculate the cumulative withholding of personal wages and salaries for residents of Mainland China, the annual comprehensive income settlement, and the difference between separately taxing the full-year one-time bonus and including it in comprehensive income.
How to use the personal income tax calculator
Income, deductions, and taxes paid are calculated only in the current browser and will not be uploaded or saved.
Select rule year
Choose the 2019–2027 year rules, the start and end months of continuous service at the same employer and the cumulative expense deduction basis, then fill in wages, the three insurances and housing fund, special additional deductions, and other deductions allowed by law.
Supplementary annual items
Fill in tax-exempt income as needed, other comprehensive income converted to income amount, other tax already prepaid, and the annual one-time bonus.
Compare calculation results
Check monthly cumulative withholding, annual settlement adjustments and refunds, and compare the total tax between taxing bonuses separately and including them in comprehensive income.
Limitations and Notes
- Applies only to the listed scenarios for individual residents of Mainland China, and does not cover non-residents, business income, special withholding for job changes, foreign-source income, or other cases.
- Labor remuneration, royalties, and other comprehensive income must first be converted by the user into income amount according to the applicable tax law; eligibility for special deductions and the amounts must also be confirmed independently.
- Policies, local implementation, and individual circumstances affect the result; this page is for estimation only. Filing, tax refunds or supplements, and major decisions should be based on the tax authority and professional advice.
FAQ
Is a fixed deduction of 5000 yuan applied every month?
In the normal method, cumulative calculation is based on the number of months employed at the current employer. If eligible and already declared to the withholding agent, you may also choose to accumulate based on the calendar months up to the current month for the first salary received in the current year, or, if you declared monthly with the same employer in the previous year and the annual salary did not exceed 60000 yuan, you may deduct 60000 yuan directly for the full year.
Which method saves more tax for the annual one-time bonus?
The tool will calculate both separate taxation and inclusion into comprehensive income at the same time; any difference is for comparison only. Please confirm actual eligibility and filing method according to the policy for the current year.
What does a negative amount in the annual settlement mean?
This indicates that the estimated prepaid tax based on the entered data may be higher than the annual tax payable; whether a refund is available and the final amount will be subject to the official filing review.