China income tax rates
Progressive Individual Income Tax (IIT) rate schedule for RESIDENT individuals' comprehensive income (综合所得: wages/salaries, personal-service income, author's remuneration, royalties), assessed on an ANNUAL consolidated basis. Seven marginal brackets from 3% to 45% on annual taxable income, per the Individual Income Tax Law of the PRC (中华人民共和国个人所得税法, 2018 revision effective 1 Jan 2019) and its rate schedule (Table 1). Administered by the State Taxation Administration.
| Current value | 7 entries — see the API for the full schedule |
|---|---|
| In force from | 2019-01-01 |
| Official source | 《中华人民共和国个人所得税法》个人所得税税率表一（综合所得适用）— 全年应纳税所得额分七级：不超过36,000元 3%；36,000–144,000 10%；144,000–300,000 20%；300,000–420,000 25%；420,000–660,000 30%；660,000–960,000 35%；超过960,000 45% (IIT Law, Rate Table 1 for comprehensive income; 2018 revision effective 1 Jan 2019) |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Bands are marginal and expressed on ANNUAL TAXABLE income = annual comprehensive income minus the CNY 60,000/year standard basic deduction (equiv. CNY 5,000/month) minus statutory social-insurance/housing-fund contributions minus special additional deductions (children's education, continuing education, mortgage interest OR housing rent, elderly-parent support, major-illness medical, infant/childcare) minus other allowable deductions. So a resident's first CNY 60,000 of income is already excluded before these brackets apply. Structure fixed by the 2018 seventh amendment to the IIT Law (effective 1 Jan 2019), which created the consolidated annual 'comprehensive income' assessment (first annual reconciliation filed in 2020) — unchanged since; the CNY 60,000 threshold and the seven bracket boundaries have not moved. SEPARATE schedules (not served here): business/operating income of individuals uses a distinct 5%–35% five-band annual scale; passive income (interest, dividends, property leasing/transfer, incidental income) is generally taxed at a flat 20%; non-residents are taxed monthly on a converted version of Table 1. Served from the STA policy library (税收政策库) full-text IIT Law.
Get it programmatically
curl https://asiaref.dev/v1/cn/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/cn/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/cn/income-taxOther China series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate