China net salary calculator (税后工资, Beijing 2026)

How 税后工资 (take-home pay) in China is calculated

Individual income tax on wages is charged on the **year’s** comprehensive income. From gross pay you deduct your own social insurance and housing fund (the *special deductions*), a **60,000 yuan** basic deduction — 5,000 a month — and any *special additional deductions*. What is left is taxed at **3%, 10%, 20%, 25%, 30%, 35% and 45%** on bands that break at 36,000, 144,000, 300,000, 420,000, 660,000 and 960,000 yuan, withheld cumulatively by your employer.

Social insurance is set city by city, and this page uses **Beijing**. From July 2026 the contribution base is your wage clamped between **7,270 and 36,348 yuan** a month; you pay pension 8%, medical 2% plus 3 yuan for the large-medical-expense fund, and unemployment 0.5%. The housing fund (住房公积金) is a rate your employer picks between 5% and 12% on a base from 2,540 to 36,348 yuan, so at the top it is 4,362 yuan a month from you.

On **20,000 yuan a month** with a 12% housing fund you pay 1,600 pension, 403 medical, 100 unemployment and 2,400 housing fund — 4,503 a month. That leaves 125,964 yuan taxable for the year and **10,076.40 yuan** of income tax, so take-home averages **14,657.30 yuan** a month.

Special additional deductions (a month): **2,000 per child**, **3,000** for a parent aged 60+ (a sibling’s share at most 1,500), **1,500** rent in Beijing or **1,000** first-home loan interest, **400** degree study. Not modelled: serious illness, infant care and the 12,000 a year personal pension. The July 2026 base limits are applied to the whole year. Estimate, not tax advice.