This tool estimates based on public comprehensive income tax tables and special additional deduction standards. It does not cover all cases such as labor remuneration, royalties, business income or tax reductions. Results are for reference only — for actual filing, follow the Individual Income Tax App and the tax authority. Everything is computed locally in your browser; nothing is uploaded.
About the two methods
Included: the bonus is added to annual salary and taxed by the comprehensive income tax table.
Separate: the bonus is taxed on its own using the monthly-converted rate table, apart from salary.
| Level | Annual taxable income | Rate (%) | Quick deduction |
|---|---|---|---|
| 1 | Up to 36,000 CNY | 3 | 0 |
| 2 | Over 36,000 up to 144,000 CNY | 10 | 2,520 |
| 3 | Over 144,000 up to 300,000 CNY | 20 | 16,920 |
| 4 | Over 300,000 up to 420,000 CNY | 25 | 31,920 |
| 5 | Over 420,000 up to 660,000 CNY | 30 | 52,920 |
| 6 | Over 660,000 up to 960,000 CNY | 35 | 85,920 |
| 7 | Over 960,000 CNY | 45 | 181,920 |
| Level | Taxable income (monthly avg.) | Rate (%) | Quick deduction |
|---|---|---|---|
| 1 | Up to 3,000 CNY | 3 | 0 |
| 2 | Over 3,000 up to 12,000 CNY | 10 | 210 |
| 3 | Over 12,000 up to 25,000 CNY | 20 | 1,410 |
| 4 | Over 25,000 up to 35,000 CNY | 25 | 2,660 |
| 5 | Over 35,000 up to 55,000 CNY | 30 | 4,410 |
| 6 | Over 55,000 up to 80,000 CNY | 35 | 7,160 |
| 7 | Over 80,000 CNY | 45 | 15,160 |
How to Use the Reconciliation Calculator
Fill in monthly salary, social insurance, year-end bonus and actual months worked.
Select special additional deductions (children, housing, elderly support, etc.) and enter tax already prepaid.
Click Calculate to see your estimated refund or payment due, with an explanation.
❓What is annual reconciliation
- It combines the comprehensive income of the year (salary, labor remuneration, etc.) and recomputes the annual tax by the yearly rate table.
- It compares against tax already prepaid: overpaid gets refunded, underpaid must be topped up.
- It is usually filed via the Individual Income Tax App between March 1 and June 30 of the following year.
💡Tips
- The bonus can be included or taxed separately — the tool compares both and picks the cheaper one.
- Special additional deductions count actual months claimed; if you started mid-year, enter only those months.
- This is an estimate and does not cover labor remuneration, business income, tax reductions and all cases.
Annual individual income tax reconciliation combines the comprehensive income of a tax year and settles the difference (refund or top-up). This tool helps you estimate the amount before filing.
🔒 Everything is computed locally in your browser; income and deduction data are never uploaded. No install, no signup. Results are for reference only; follow the tax authority.