Tel: (86-21) 5206 8989

Unit 1905, Shenggao International Building,
No. 137, Xian Xia Road, Shanghai 200051, PRC.

Google Map

Tel: (86-21) 5206 8989

Unit 1905, Shenggao International Building,
No. 137, Xian Xia Road, Shanghai 200051, PRC.

Google Map

PRC individual income tax from salaries and wages can be calculated as :

 

Monthly taxable income × applicable tax rate - Quick Reckoning Amount
Monthly taxable income = total monthly income - monthly standard deduction

For Foreigner, monthly standard deduction is RMB4,800
For Chinese citizens, monthly standard deduction is RMB3,500

 

Year of Assessment 2011/09 onwards:

GradeMonthly Taxable Income (RMB)Tax Rate (%)Quick Reckoning Amount (RMB)
1 <1,500 3% 0
2 1,500-4,500 10% 105
3 4,500-9,000 20% 555
4 9,000-35,000 25% 1,005
5 35,000-55,000 30% 2,755
6 55,000-80,000 35% 5,505
7 >80,000 45% 13,505