China Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The China calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| CNY 240,000 a yearEmployee tax profile: Full-year resident employee; Annual employee statutory contributions: 36000; Annual taxable salary: 204000 | CNY 192,120.00 | CNY 192,120.00 | Matches |
Official sources and monitoring
3 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-18. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Individual Income Tax Law - resident comprehensive income ratesState Taxation Administration of China | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| Social insurance system overviewMinistry of Human Resources and Social Security of China | 2026-10-18 | Site blocks automated checks; reviewed manually |
| State Council notice on raising the individual income tax special additional deduction standards (Guofa 2023 No. 13)State Taxation Administration, Shenzhen Tax Service | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version CN-2026-v1, approved on 2026-10-18, last validated on 2026-10-18. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Full-year Chinese tax resident with salary as the only comprehensive-income category.
- The CNY 60,000 annual basic deduction applies. Actual local social insurance and housing-fund amounts come from payroll.
Coverage & limitations
Rule version CN-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Special additional deductions, bonuses taxed under separate transitional treatment and non-resident monthly rules are excluded.
- Annual estimate for an ordinary employee with one employer. Benefits in kind, arrears, termination payments and treaty relief are excluded unless stated.
- Independent professional verification pending.