Resident — comprehensive income
Cumulative withholding method per Caishui [2018] 61. Annual taxable = annual gross − ¥60,000 standard − SS − HF − special additional − other deductions. Tax = taxable × annual rate − annual quick deduction.
Resident — annual bonus (separate)
Per Cai Shui [2018] 164 (extended to 31 Dec 2027): Tax = bonus × applicable monthly rate − monthly quick deduction, where the rate is determined by bonus ÷ 12. Used once per calendar year.
Resident — equity incentive (listed company)
Per Cai Shui [2018] 164 + Bulletin [2023] 25 (extended to 31 Dec 2027): Tax = equity × annual rate − annual quick deduction. Multiple grants in same year are aggregated before the formula.
Non-resident — wages
Per IIT Law Art. 6: monthly taxable = monthly wage − ¥5,000. Tax = taxable × monthly rate − monthly quick deduction. Withheld monthly, no annual reconciliation.
Non-resident — multi-month bonus (数月奖金)
Per MOF/STA Bulletin [2019] 35 Article 3 Formula 5: Tax = [(bonus ÷ 6) × monthly rate − monthly quick deduction] × 6. Calculated separately, not combined with current month wage, no ¥5,000 deduction.
Once per calendar year per individual.
Non-resident — equity incentive
Per MOF/STA Bulletin [2019] 35 Article 3 Formula 6: Tax = [(equity ÷ 6) × monthly rate − monthly quick deduction] × 6. Same formula as multi-month bonus, but multiple equity grants in the same calendar year are aggregated before applying the formula. Apportionment by China workdays may apply for cross-border grants — this tool assumes 100% China-sourced; apply apportionment manually before input if needed.
Rounding
All monetary values rounded to 2 decimals during calculation. Tax rates and bracket quick deductions are exact.