China · Tax guide

Salary and take-home pay calculator

2026 annual take-home pay for mainland Chinese resident employees in Beijing or Shanghai, aged 18–49 throughout the year, with one employer and 12 full months of wages. Includes employee social insurance and housing provident fund.

Previous annual average wages include bonuses and determine January–June and July–December contribution bases. The July 2026 ceilings are applied to the months they belong to, including any later catch-up. Salary must be at least CNY 8,000; low-wage fund reductions, new hires, special exemptions and other cities are outside this model. The bonus must qualify as the one annual bonus eligible for separate taxation; comparison automatically chooses the lower annual tax when requested. Child/infant months total the eligible months across all children, with no overlap between the two categories. Housing rent requires no owned home in the main work city; loan interest requires eligible first-home interest and remaining 240-month entitlement; rent and loan relief cannot be combined. Elder relief is for parents aged 60+: sole children may claim 3,000 monthly; shared claims are limited to the agreed allocation, at most 1,500 per sibling. Continuing education is subject to the 48-month limit; certificate relief requires a qualifying certificate obtained this year. Medical input is eligible self-paid expense within the insurance catalogue for one claimant, after reimbursement. Private pension deduction is capped at 12,000. Excludes other income, enterprise annuities and charitable deductions. Annual settled tax may differ from withholding.