Personal Income Tax Calculator

Free online personal income tax calculation tool, support monthly salary, annual income, annual bonus calculation, auto calculate special deductions and additional deductions, using 7-level progressive tax rate.

Features

1. Multiple Tax Types

• Monthly Salary Tax: Calculate tax monthly
• Annual Income Tax: Calculate based on annual comprehensive income
• Annual Bonus Tax: Calculate bonus tax separately

2. Special Deductions

Support input:

• Social Security deduction
• Housing Fund deduction
• Other special deductions

3. Additional Deductions (6 Items)

• Children Education: ¥1000/month/person
• Continuing Education: ¥400/month or ¥3600/year
• Housing Loan Interest: ¥1000/month
• Elderly Care: ¥2000/month

4. 7-level Progressive Tax Rate

Using 7-level tax rate:

• ¥0-3000: 3%
• ¥3000-12000: 10%, quick deduction ¥210
• ¥12000-25000: 20%, quick deduction ¥1410
• ¥25000-35000: 25%, quick deduction ¥2660
• ¥35000-55000: 30%, quick deduction ¥4410
• ¥55000-80000: 35%, quick deduction ¥7160
• Above ¥80000: 45%, quick deduction ¥15160

5. Annual Bonus Separate Tax

• Divide bonus by 12 months
• Determine applicable rate based on monthly average
• Calculate annual bonus tax separately

6. Detailed Calculation Results

• Taxable Income
• Applicable rate and quick deduction
• Monthly tax and annual tax
• After-tax monthly income
• Effective tax rate

How to Use

1. Select tax type (Monthly/Annual/Annual Bonus)
2. Enter pre-tax monthly income
3. Enter social security and housing fund deductions
4. Enter additional deductions (children education, etc.)
5. If annual bonus, enter bonus amount
6. View detailed calculation results
7. Click "Copy Results" to save

Use Cases

• Salary Accounting: Calculate employee after-tax salary
• Job Comparison: Compare after-tax income from offers
• Tax Planning: Understand pre-tax and after-tax differences
• Annual Bonus Distribution: Calculate annual bonus tax

FAQ

How is tax calculated?

Taxable Income = Monthly Income - SS - HF - Special Deductions - ¥5000 threshold Tax = Taxable Income × Rate - Quick Deduction

How to fill additional deductions?

Fill based on personal situation:

• Children Education: ¥1000/month for each child
• Continuing Education: ¥400/month for academic, ¥3600/year for professional
• Housing Loan Interest: ¥1000/month for first home
• Elderly Care: ¥2000/month for only child, split for others

How is annual bonus taxed?

Annual bonus not included in comprehensive income, taxed separately:

• Annual bonus ÷ 12 to determine rate
• Annual bonus × Rate - Quick Deduction