Calculator of
Individual Income Tax
中文版
Chinese 		英文版
English
Property of taxable income:
Amount of taxable income: RMB（tick if tax included ）
Nationality/Region:
税款所属年度：
Amount of Individual income tax payable: RMB


Remarks：
    1、This calculator is valid only for one person. The individual income tax calculator of “Salary” is only for Xiamen taxpayers. This calculator is not applicable to those income from wages and salaries by retirees through their continuing to work, for in this case, the standard deduction expense is 800RMB.
    2、For “Tax included”, the individual income tax payable is burdened by the individual taxpayer himself/herself, For “Tax excluded”, the income tax payable is paid by others(such as the employer ).
     3、In order to make it more convenient for taxpayers to compute the individual income tax on yearly lump-sum bonuses, the item“yearly lump-sum bonuses”is added, but it is still classified as the category of “income from wages and salaries”.
    To compute the tax on yearly lump-sum bonuses, please choose the item“yearly lump-sum bonuses” for calculation . “Amount of taxable income”refers to the amount of yearly lump-sum bonuses(wages and salaries of this month excluded ).
    According to tax regulations, “the yearly lump-sum bonuses of taxpayers should be computed and taxed as wages and salaries of a month”. “Within a tax year, a taxpayer can use this measure for tax calculation once only.”
    4、Income from remuneration for personal service not more than 1000RMB should be pretaxed at a flat rate of 3%. This calculator is not applicable to income arising from the rental. For this income, please use private property rental calculator.

    5、This calculator is primarily used as an aid to personally calculate individual income tax. If the income is derived from freelance type of jobs and is applying for an invoice in tax office, please refer to the counter’s special formula calculation.


Links：

个人所得税法             个人所得税法实施条例             个人所得税税率表
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