国家税务总局 • Individual Income Tax (IIT)
China Individual Income Tax (IIT) Calculator
Calculate monthly and annual net take-home salary under the State Taxation Administration (国家税务总局 - STA). Applies statutory progressive IIT tax brackets (3% to 45%), the 5,000 RMB standard monthly deduction, social security deductions, and 7 special additional deductions (专项附加扣除).
Gross Salary & Deductions
Child education (¥2k), elderly care (¥3k), rent (¥1.5k), mortgage (¥1k), infant care (¥2k)
Take-Home Pay & Tax Statement
Net Take-Home Pay ¥19,845 79.4% of Gross
Individual Income Tax (IIT) ¥780 10% Marginal Bracket
Social Security & Fund ¥4,375 17.5% Employee share
Monthly Payroll Deductions
| Gross Base Salary | ¥25,000 |
| Pension (养老 8.0%) | ¥2,000 |
| Medical Insurance (医疗 2.0% + ¥3) | ¥503 |
| Unemployment Insurance (失业 0.5%) | ¥125 |
| Housing Provident Fund (公积金) | ¥1,750 |
| Standard Statutory Exemption | ¥5,000 |
| Special Additional Deductions | ¥3,000 |
| Taxable Income Base (应纳税所得额) | ¥12,622 |
| Individual Income Tax (个人所得税) | ¥782 |
| Final Net Take-Home Pay (实发工资) | ¥19,840 |
📊 China Individual Income Tax (STA) & Social Security Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (CNY) |
|---|---|
| Primary Net / Statutory Payable Amount | ¥ 0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & China State Taxation Administration & Social Insurance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.