Salary & Tax in China — Reference

Tax content is general reference, not tax advice. Brackets and expat deductions can change — confirm with a qualified tax advisor and the State Taxation Administration.

Individual Income Tax (IIT) — annual brackets

China uses a progressive rate from 3% to 45% on comprehensive income (wages, etc.). Residents get a standard annual deduction of ¥60,000; foreign employees may also use additional expat allowances (housing, language, child education) — currently valid through 31 Dec 2027, scheduled to end in 2028.

Annual taxable income (¥)	Rate	Quick deduction (¥)
≤ 36,000	3%	0
36,000 – 144,000	10%	2,520
144,000 – 300,000	20%	16,920
300,000 – 420,000	25%	31,920
420,000 – 660,000	30%	52,920
660,000 – 960,000	35%	85,920
> 960,000	45%	181,920

Tax residency basics

183-day rule: staying in China ≥183 days in a tax year generally makes you a tax resident (worldwide income).
Non-residents are taxed on China-source income, typically per month.
China has double-taxation treaties with 100+ countries/regions — you may qualify for relief.
Annual reconciliation usually runs 1 Mar – 30 Jun the following year for residents.

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