Annual bonus tax
Separate or combined taxation: compare annual net income.
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Your scenario
An additional CNY 60,000 annual basic deduction applies. Chinese resident taxation; separate bonus taxation policy valid through 2027-12-31.
Results
Lower tax: Separate · Difference 2,100.00
Thresholds: effect of one extra yuan
| Bonus | Tax at threshold | Tax at +1 | Net reduction |
|---|---|---|---|
| 36000 | 1080 | 3390.1 | 2,309.10 |
| 144000 | 14190 | 27390.2 | 13,199.20 |
| 300000 | 58590 | 72340.25 | 13,749.25 |
| 420000 | 102340 | 121590.3 | 19,249.30 |
| 660000 | 193590 | 223840.35 | 30,249.35 |
| 960000 | 328840 | 416840.45 | 87,999.45 |
Save, share & export scenarios
Rule sources: Income tax brackets · Bonus tax policy · Rules: 2026; city fund parameters supplied by user
How to use, privacy & sources
How to use & assumptions
01 / Enter annual salary excluding the bonus. Additional deductions exclude the automatic CNY 60,000 basic allowance.
02 / Compare total annual tax and threshold jumps. Eligibility for separate taxation depends on residency and policy conditions.
Privacy and results
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