# 税后工资计算器 2026 — China net salary (Beijing)

Source page: https://valem.run/calculators/china/net-salary

Your take-home pay in Beijing is your salary minus your own social insurance (pension 8%, medical 2% plus 3 yuan, unemployment 0.5% on a base between 7,270 and 36,348 yuan a month), your housing fund contribution (5–12%), and individual income tax at 3% to 45% on the year’s income after a 60,000 yuan basic deduction.

**Tax year:** 2026

## How it 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.

## Worked example

With Gross monthly salary of 20,000, this model computes Net / month of 14,657.30 CNY.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `grossMonthly` | Gross monthly salary (CNY) | number |
| `housingFundRate` | Housing fund rate, % (5 to 12) | number |
| `children` | Children you claim for (education or under-3 care) | number |
| `elderlySupport` | Supporting a parent aged 60 or over | string |
| `housing` | Housing deduction | string |
| `continuingEducation` | Degree continuing education (400 a month) | boolean |

## Sources

- [个人所得税法 (IIT Law 2018, 全文有效): art. 6 and Schedule 1](https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193028/content.html) (checked 2026-10-31)
- [国发〔2023〕13号: child and elderly-parent deductions](https://fgk.chinatax.gov.cn/zcfgk/c102440/c5213594/content.html) (checked 2026-10-31)
- [国发〔2018〕41号 arts. 8, 14, 17: study, home loan, rent](https://shanghai.chinatax.gov.cn/zcfw/zcfgk/grsds/201901/t443504.html) (checked 2026-10-31)
- [京人社发〔2026〕7号: base limits from July 2026](https://rsj.beijing.gov.cn/xxgk/2024zcwj/202608/t20260821_4831461.html) (checked 2026-10-31)
- [北京市基本养老保险规定 (Order 183), art. 12: pension rate](https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211216544449063523.pdf) (checked 2026-10-31)
- [北京市基本医疗保险规定 (Order 68), arts. 10, 38: medical rate and levy](https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211223644799785492.docx) (checked 2026-10-31)
- [北京市失业保险规定 (Order 38), art. 7(3): unemployment rate](https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211218433628883182.docx) (checked 2026-10-31)
- [京房公积金管委会办〔2026〕6号: housing fund rates and bases](https://gjj.beijing.gov.cn/web/zwgk61/2024zcwj/436433461/744103382/index.html) (checked 2026-10-31)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/china/net-salary.json
- Compute by URL: https://valem.run/calculators/china/net-salary.json?grossMonthly=20000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `china/net-salary`)