China Annual Bonus Tax Calculator
Separate vs. combined bonus taxationRuns locally · nothing uploaded
Special additional deductions (monthly) · Total ¥0 per month
Saves ¥210 for the year
| Threshold | Trap ends at | Extra amount |
|---|---|---|
| 36,000 | 38,566.67 | 2,566.67 |
| 144,000 | 160,500 | 16,500 |
| 300,000 | 318,333.33 | 18,333.33 |
| 420,000 | 447,500 | 27,500 |
| 660,000 | 706,538.46 | 46,538.46 |
| 960,000 | 1,120,000 | 160,000 |
Separate taxation of annual bonuses applies until 31 Dec 2027. You can switch methods in the annual tax reconciliation.
Results are estimates for reference only and are not financial, lending or tax advice. Confirm actual rates and taxes with your lender or tax authority.
Separate taxation of annual one-off bonuses applies until 31 Dec 2027. Estimates only; confirm in the official IIT app.
How to use
- 1Enter the bonus, monthly salary and monthly social insurance.
- 2Optionally add special deductions.
- 3Compare the annual tax under both methods and check for traps.
FAQ
How is a bonus taxed separately?
Divide the bonus by 12, find the rate and quick deduction in the monthly table, then tax = bonus × rate − quick deduction. ¥50,000 → 10% → ¥4,790.
What is a bonus trap?
Just above ¥36,000, ¥144,000 and other thresholds the whole bonus jumps to a higher rate, so you take home less than at the threshold, e.g. anywhere from ¥36,000 to ¥38,566.67.