Accurately compute net take-home salary, progressive tax brackets, Five Insurances & Housing Fund contributions, 7 Special Additional Deductions, and Year-End Bonus tax schemes (Separate vs Combined). Supports Chinese Individual Income Tax (新个税综合所得七级累进), US Federal Income Tax (Single), and customizable Flat Tax rates.
Under Chinese tax law, your gross income is reduced by standard deductions (60,000 RMB/year or 5,000 RMB/month), employee social security (pension 8%, medical 2%, unemployment 0.5%, housing fund 5%~12%), and 7 categories of special additional deductions before progressive bracket rates (3% to 45%) are applied.
Year-end bonus can be calculated under the preferential separate taxation policy (extended through 2027) or combined into annual comprehensive income. The calculator automatically analyzes both routes, identifies the exact tax difference, and warns against known bracket jump pitfalls (多发少得盲区).
Frequently asked questions
How are the Five Insurances and Housing Fund calculated for employees?
In China, employees typically contribute 8% for basic pension, 2% for basic medical, 0.5% for unemployment, and 5% to 12% for the housing provident fund (totaling around 15.5%~22.5% of monthly pay within local contribution base limits). Work injury and maternity insurances are paid entirely by employers.
What are the current standards for China’s 7 Special Additional Deductions?
According to State Council standards: Infant care under 3 (2,000 RMB/mo/child), Children education (2,000 RMB/mo/child), Elderly care (3,000 RMB/mo for only child, max 1,500 RMB/mo shared), First home mortgage interest (1,000 RMB/mo), Housing rent (800–1,500 RMB/mo depending on city), Continuing education (400 RMB/mo or 3,600 RMB/year for qualification exams), and Serious illness medical expenses (up to 80,000 RMB/year).
Should I choose Separate Taxation or Combined Taxation for my Year-End Bonus?
Separate taxation is generally advantageous for middle and higher earners because the bonus is divided by 12 to capture lower brackets (3%, 10%) independently. However, if your regular salary does not fully use the 60,000 RMB basic deduction or special deductions, combined taxation allows the unused deduction to offset the bonus, saving more tax. This calculator automatically calculates both and recommends the best choice.
What is the Year-End Bonus "tax pitfall" (多发少得盲区)?
Under separate taxation, when the bonus crosses a bracket boundary by just 1 RMB (such as 36,001 RMB vs 36,000 RMB, or 144,001 RMB vs 144,000 RMB), the entire bonus is taxed at the higher marginal rate, causing the tax owed to jump drastically and leaving you with less take-home pay than if you had received less bonus. The calculator detects this interval and alerts you to negotiate the optimal payout.
中文说明
全面支持中国新个人所得税（七级超额累进综合所得税率）、五险一金个人扣除、最新 7 项专项附加扣除以及全年一次性奖金（年终奖）计税优化方案。同时兼容美国联邦个人所得税（Single 单身标准）与自定义单一税率。
中国新个税实施年度综合汇算清缴制度，以税前总收入扣除 60,000 元/年（5,000 元/月）基本减除费用、五险一金（养老 8%、医疗 2%、失业 0.5%、住房公积金 5%~12%）以及 7 项专项附加扣除后作为应纳税所得额，适用 3% 至 45% 的七级累进税率。
针对年终奖，财政部与税务总局延续全年一次性奖金单独计税优惠政策至 2027 年 12 月 31 日。计算器支持【单独计税（除以12查月度税率）】与【并入当年综合所得】双向对比与智能优选推荐，并对 3.6万、14.4万、30万、42万、66万、96万等“多发1元到手反少几千上万元”的税收临界点盲区提供即时警示。
常见问题
五险一金个人扣除的标准和比例通常是多少？
在我国，个人承担部分通常包含：基本养老保险（8%）、基本医疗保险（2%）、失业保险（0.5%）以及住房公积金（5%~12%，常见 7%~12%），个人扣缴合计比例约为 15.5%~22.5%（以当地社保公积金月缴费基数上下限为准），均在税前全额扣除；工伤保险与生育保险由用人单位全额承担，个人无需缴费。
2024年最新 7 项专项附加扣除标准包含哪些？
国务院最新调整标准：①3岁以下婴幼儿照护：2,000元/月/孩；②子女教育：2,000元/月/孩；③赡养老人：独生子女 3,000元/月，非独生子女与其他兄弟姐妹分摊每人每月最高不超过 1,500元；④住房贷款利息：首套房贷 1,000元/月；⑤住房租金：直辖市/省会/副省级城市 1,500元/月，其他市县 800~1,100元/月；⑥继续教育：学历教育 400元/月，职业资格证书 3,600元/年；⑦大病医疗：医保自付超 15,000元部分，在 80,000元/年限额内据实扣除。
年终奖单独计税与合并计税，哪种更划算？
绝大多数情况下【单独计税】更划算，因为将年终奖除以12单独对照月度税率表，能重复利用 3% 和 10% 等低税率档位；但在基本月薪较低（全年月度工资未能扣满 6 万元免征额及五险一金与专项附加扣除）时，选择【并入综合所得】能把没用完的扣除额度抵扣年终奖，反而更省税。本工具支持智能优选，自动为您对比两者税额并推荐最佳方案。
什么是年终奖“多发1元到手反而少拿几千块”的税收盲区？
在单独计税方式下，当奖金跨越税率分界线（如 36,000元、144,000元、300,000元、420,000元、660,000元、960,000元）时，整笔年终奖全额适用跃迁后的高税率，导致税款骤增。例如发放 36,001元比发放 36,000元税后实际到手少 2,309.10元！本计算器会自动检测并标红预警该盲区，建议您主动与单位人事沟通合理调整申报金额。