Income tax in China (2026)
In 2026, income tax in China runs from 3% to 45%. On a CN¥500,000 salary you take home CN¥362,494 a year, CN¥30,208 a month.
Figures are for citizens and permanent residents. Foreign nationals don't pay the citizens-only contributions, so they take home more.
Income tax rates
- Top rate
- 45%
- Lowest rate
- 3%
- Tax-free allowance
- CN¥60,000
- VAT
- 13%
- Capital gains
- 20%
The 2026 bands, in Chinese Yuan
| Taxable income (after allowance) | Rate |
|---|---|
| CN¥0 to CN¥36,000 | 3% |
| CN¥36,000 to CN¥144,000 | 10% |
| CN¥144,000 to CN¥300,000 | 20% |
| CN¥300,000 to CN¥420,000 | 25% |
| CN¥420,000 to CN¥660,000 | 30% |
| CN¥660,000 to CN¥960,000 | 35% |
| over CN¥960,000 | 45% |
Take-home pay by salary
CN¥200,000: CN¥157,020 take-home (21.5% total tax)CN¥250,000: CN¥193,920 take-home (22.4% total tax)CN¥300,000: CN¥226,920 take-home (24.4% total tax)CN¥350,000: CN¥259,920 take-home (25.7% total tax)CN¥400,000: CN¥292,920 take-home (26.8% total tax)CN¥450,000: CN¥325,358 take-home (27.7% total tax)CN¥500,000: CN¥362,494 take-home (27.5% total tax)CN¥600,000: CN¥435,456 take-home (27.4% total tax)CN¥700,000: CN¥505,456 take-home (27.8% total tax)CN¥800,000: CN¥575,417 take-home (28.1% total tax)CN¥900,000: CN¥640,417 take-home (28.8% total tax)CN¥1,000,000: CN¥705,417 take-home (29.5% total tax)CN¥1,200,000: CN¥825,341 take-home (31.2% total tax)
Compare with other countries
Cost of living in China
Frequently asked questions
What are the income tax rates in China?
Income tax in China runs from 3% to 45%, in 7 bands.
Is there a tax-free allowance in China?
Yes — the first CN¥60,000 a year is tax-free in China.
What is the take-home pay on CN¥500,000 in China?
On CN¥500,000 in China you take home CN¥362,494 a year — CN¥30,208 a month.
2026 rules checked against taxsummaries.pwc.com. Single person, employee, no other income. Not tax advice. Change the details