Tax Estimate
Since 2019, the cumulative withholding method means the same salary is withheld differently at the start and end of the year — this tool uses the real algorithm.
Cumulative withholding: cumulative taxable income = cumulative income − cumulative basic deduction (5000 × months) − cumulative social insurance and housing fund − cumulative special additional deductions; then apply the annual tax rate table to get the cumulative tax, and subtract what has already been withheld to get this month's tax. This assumes the monthly salary stays the same all year.
Excludes year-end bonuses, labor remuneration, equity incentives and other separately taxed items, as well as regional subsidy differences — use it for estimates, not as a basis for filing taxes.
When to use it
- Your payslip shows a few hundred more in tax than last month and you want to confirm it is cumulative withholding crossing a bracket, not payroll getting it wrong.
- Before a raise, a job change or filing itemised deductions (children's education, mortgage interest), you want a monthly take-home figure and the full-year tax total.
When not to
- You are deciding whether to take the annual bonus separately or fold it into comprehensive income: the tool excludes bonuses entirely and does not compare the two routes.
- You have freelance income, royalties, several employers or equity awards and need an annual reconciliation — those combine across the year and can end in a refund or a top-up.
Runs entirely in your browser; salary and deductions are never uploaded. Estimate only, not tax or financial advice: it assumes a constant monthly salary and excludes bonuses, freelance income, equity awards, annual reconciliation and regional rules — the official tax app is authoritative.
Frequently asked
Why is the tax deducted different every month?
Since 2019 salary has been withheld cumulatively, not month by month in isolation. Each month payroll adds up income from January to the current month, subtracts the standard deduction (5,000 CNY per month), social insurance and housing fund contributions, and itemised deductions, computes tax on that running total, then withholds the difference from what was already deducted. The cumulative taxable amount grows every month, so once it passes a bracket (36,000 / 144,000 / 300,000 CNY and so on) the excess is taxed at a higher rate and the deduction jumps. The annual total is unchanged — it is front-loaded low, so more take-home in January and less in December is normal.
Why is my bonus not included?
Because an annual one-off bonus is taxed differently from salary. It can be taxed separately (divide by 12 to find the rate, one use per year) or folded into comprehensive income, and the two often differ by thousands of CNY, so you need both runs to choose. This tool only does cumulative withholding on salary. If you enter annual income ÷ 12 you get a smoothed figure, not a filing number. The separate-bonus policy currently runs to the end of 2027 — check the latest announcement and the official tax app.
The result is hundreds off my payslip — which is right?
The payslip and the official tax app. Common sources of difference: social insurance may use your real base or the local minimum, with or without supplementary housing fund and enterprise annuity; itemised deductions only enter the cumulative calculation from the month you file, so tax already withheld comes back as a lower or zero deduction in later months rather than a cash refund; the month may include absence, overtime, back pay or a one-off allowance; payroll may deduct canteen or dormitory fees; the standard deduction counts actual months employed (a mid-year start is not 12); and each instalment is rounded. This tool assumes twelve identical months and fixed deductions, so treat it as a magnitude check.