The Income tax rates and personal allowances in China are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the China Tax Calculator 2024 .

2025年1月3日 · Residents are generally subject to China individual income tax (IIT) on their worldwide income. Non-residents are generally taxed in China on their China-source income only (see the Residence section for more information). An individual is taxed in China on one's income by category. China's IIT law groups personal income into 9 categories.

On this page, you will find links to current and historical tax tables for China, which provide detailed information on different tax rates and how they may affect you. Review the latest income tax rates, thresholds and personal allowances in China which are used to calculate salary after tax when factoring in social security contributions ...

The Individual Income Tax in China (commonly abbreviated IIT) is administered on a progressive tax system with tax rates from 3 percent to 45 percent. As of 2019, China taxes individuals who reside in the country for more than 183 days on worldwide earned income.

A Summary of the Relevant Individual Income Tax Law (the IIT Law) for Non-residents Working Temporarily in China (Note : The income tax tables have been repealed by the 2018 amendment to the IIT law) Individual Income Tax Law amendment on …

For non-resident taxpayers, the first four types of income are computed separately per time or per month when it occurs. The taxable income amount for income from wages and salaries of a non-resident individual shall be the balance after the deduction of the standard deduction (RMB 5,000 per month, approx. US$710), as well as other applicable deductions.

The People’s Republic of China Tax Facts and Figures 2024

This booklet provides you with an overview of the wide range of taxes levied in the People's Republic of China, including income taxes, indirect taxes, real estate taxes and other taxes such as stamp duty, custom duties etc.

In general, tax residents in China should pay tax on the income they earn worldwide, not only the income they receive from China-based sources. On the other hand, non-tax residents only need to pay individual income tax on the income they make from Chinese sources.

The calculator is updated with the latest tax rates and brackets as per the 2024 tax year in China. This tool is designed for simplicity and ease of use, focusing solely on income tax calculations. For a more detailed assessment, including other deductions or …