How this calculator works
Enter annual salary, a qualifying annual one-off bonus, employee social-insurance and housing-fund contributions, and special additional deductions. The tool calculates both permitted bonus treatments and identifies the lower estimate.
Calculation method
Comprehensive income is reduced by the ¥60,000 annual basic deduction, entered employee contributions and eligible special additional deductions, then uses the 3%–45% annual progressive table. A separately taxed bonus uses bonus divided by 12 to choose the monthly band, while tax is charged on the full bonus.
Check before using the estimate
The page estimates annual resident comprehensive income. Match monthly cumulative withholding, other income, non-resident treatment, local reductions and tax already withheld to the relevant filing records.
Worked example
Defaults: salary ¥180,000, bonus ¥30,000, no social insurance, no special deductions.
| Item | Calculation | Amount |
|---|---|---|
| Taxable income | ¥180,000 − ¥60,000 basic deduction | ¥120,000 |
| Comprehensive tax (10% band) | ¥120,000 × 10% − ¥2,520 quick deduction | ¥9,480 |
| Bonus taxed separately (3% band) | ¥30,000 ÷ 12 = ¥2,500; ¥30,000 × 3% | ¥900 |
| Total tax (separate treatment) | ¥9,480 + ¥900 | ¥10,380 |
| After-tax income | ¥180,000 + ¥30,000 − ¥10,380 | ¥199,620 |
Combined treatment comparison: taxable income = ¥180,000 + ¥30,000 − ¥60,000 = ¥150,000, which crosses into the 20% band, tax = ¥13,080, ¥2,700 higher than separate treatment. The tool defaults to the lower separate treatment.
Input variations
| Change | New input | Result | vs default |
|---|---|---|---|
| Bonus ¥30,000 → ¥60,000 | Bonus ¥60,000 | Separate ¥15,270 / combined ¥19,080 | Separate still wins, saves ¥3,810 |
| Add ¥40,000 social insurance + ¥40,000 special deductions | ¥80,000 deduction | Taxable ¥40,000, tax ¥1,480 + bonus ¥900 = ¥2,380 | From ¥10,380 down to ¥2,380 |
| Special deductions below ¥84,000 | Taxable < ¥36,000 | Crosses into 3% band | Marginal effect sharp near band boundaries |
Within the same band, special deductions directly lower the tax base; near band boundaries (¥36,000 / ¥144,000 / ¥300,000 etc.), each extra yuan deducted produces a band-jumping saving.
Differences from official documents
Differences from final annual tax filing come from: monthly cumulative withholding recalculates each cumulative period and is not continuous with the annual estimate; other income (labor remuneration, royalties,特许使用费) is treated differently in comprehensive taxation; tax already withheld and source-withholding amounts must be deducted from the final tax; non-resident individuals use a monthly-converted comprehensive income table. This page is a comparison tool, not a substitute for any filing form.
Thresholds and limits
Basic deduction ¥60,000/year; tax bands 3%, 10%, 20%, 25%, 30%, 35%, 45% with quick deductions ¥0, ¥2,520, ¥16,920, ¥31,920, ¥52,920, ¥85,920, ¥181,920; serious-illness medical deduction cap ¥80,000, threshold ¥15,000; child education ¥24,000/child/year (same for under-3 infant care); mortgage interest ¥12,000/year (first home, max 240 months); rent ¥18,000/¥13,200/¥9,600/year (city-tiered); elder support ¥36,000/year (only child) or ¥18,000/year (non-only-child, split); continuing education ¥3,600/year by certificate or ¥400/month by degree. Bonus separate-treatment policy extended to 31 December 2027.
Documents to check
Payslips or employer-issued annual income statement; personal social insurance and housing fund contribution records (social security app, provident fund account); bank loan interest certificate (for mortgage interest deduction); tenancy contract and rent invoice (for rent deduction); children birth certificate and education institution proof; continuing education certificate or student record; serious-illness medical service invoices and medical insurance settlement; elder support relationship proof and split agreement; special additional deduction declaration records in the tax authority app; annual tax filing return issued by the tax authority.
Separate annual settlement, cumulative withholding and the bonus choice
The page compares full-year resident comprehensive-income scenarios rather than reproducing each payslip.
Annual liability is not one payroll percentage
Payroll commonly uses cumulative withholding affected by start month, tax already withheld and year-to-date deductions. Reconcile this annual model with settlement and tax records.
Separate bonus treatment is not always cheaper
An eligible annual bonus can select a monthly-equivalent bracket or join comprehensive income. Salary, deductions, bonus size and crossed brackets determine the lower result.