China Personal Income Tax (个人所得税) Skill v1.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 — Quick reference
| Field |
Value |
| Country |
中华人民共和国 (People's Republic of China) |
| Tax |
个人所得税 (Individual Income Tax / IIT) |
| Currency |
CNY (人民币 / RMB / ¥) |
| Tax year |
Calendar year (1 Jan – 31 Dec) |
| Current tax year |
2025 |
| Tax authority |
国家税务总局 (State Taxation Administration / STA) |
| Filing app |
个人所得税 APP (IIT APP) |
| Filing portal |
https://etax.chinatax.gov.cn |
| Annual settlement (汇算清缴) |
1 March – 30 June of following year |
| Standard deduction |
¥60,000/year (¥5,000/month) |
| Source credit |
cn/individual-income-tax-law (PRC IIT Law full text) |
| Contributor |
Open Accountants Community |
| Validated by |
Pending — requires sign-off by a Chinese CPA (注册会计师) or tax advisor |
| Skill version |
1.0 |
Section 2 — Comprehensive income brackets (综合所得税率表)
Applies to: wages/salary (工资薪金), labor remuneration (劳务报酬), author's remuneration (稿酬), and royalties (特许权使用费).
| Annual taxable income (¥) |
Rate |
Quick deduction (速算扣除数) |
| 0 – 36,000 |
3% |
0 |
| 36,001 – 144,000 |
10% |
2,520 |
| 144,001 – 300,000 |
20% |
16,920 |
| 300,001 – 420,000 |
25% |
31,920 |
| 420,001 – 660,000 |
30% |
52,920 |
| 660,001 – 960,000 |
35% |
85,920 |
| Over 960,000 |
45% |
181,920 |
Formula: Tax = Taxable income × Rate − Quick deduction
Section 3 — Business income brackets (经营所得税率表)
Applies to: self-employed (个体工商户), sole proprietorships, partnerships.
| Annual taxable income (¥) |
Rate |
Quick deduction |
| 0 – 30,000 |
5% |
0 |
| 30,001 – 90,000 |
10% |
1,500 |
| 90,001 – 300,000 |
20% |
10,500 |
| 300,001 – 500,000 |
30% |
40,500 |
| Over 500,000 |
35% |
65,500 |
Section 4 — Other income (flat rate 20%)
| Income type |
Rate |
Notes |
| Interest, dividends (利息、股息、红利) |
20% |
Withheld at source |
| Property rental (财产租赁) |
20% |
After ¥800 or 20% expense deduction |
| Property transfer (财产转让) |
20% |
On gain (proceeds − cost − expenses) |
| Incidental income (偶然所得) |
20% |
Lottery winnings, etc. |
Section 5 — Deductions (扣除项目)
Standard deduction (基本减除费用)
- ¥60,000/year (¥5,000/month) — everyone gets this
Mandatory social insurance (专项扣除)
| Item |
Employee rate |
Notes |
| Pension (养老保险) |
8% |
Of salary base |
| Medical (医疗保险) |
2% |
Of salary base |
| Unemployment (失业保险) |
0.5% |
Of salary base |
| Housing fund (住房公积金) |
5–12% |
Of salary base (employer matches) |
All deducted pre-tax from salary.
Special additional deductions (专项附加扣除) — 2025
| Deduction |
Monthly amount (¥) |
Conditions |
| Children's education (子女教育) |
2,000/child |
Ages 3–PhD; split 50/50 or one parent claims all |
| Continuing education (继续教育) |
400 |
Degree programs; or ¥3,600/year for professional certificates |
| Serious illness medical (大病医疗) |
— |
Annual out-of-pocket over ¥15,000; max ¥80,000 deduction |
| Housing loan interest (住房贷款利息) |
1,000 |
First home; max 240 months |
| Housing rent (住房租金) |
800–1,500 |
Depends on city tier (no owned property) |
| Elderly care (赡养老人) |
3,000 |
Parent 60+; only child gets full amount |
| Infant care (3岁以下婴幼儿照护) |
2,000/child |
Under age 3 |
Section 6 — Computation method
Step 1: Total annual income (全年收入额)
- Salary: actual amount
- Labor remuneration: income × 80%
- Author's remuneration: income × 80% × 70%
- Royalties: income × 80%
Step 2: − Standard deduction (¥60,000)
Step 3: − Social insurance (专项扣除)
Step 4: − Special additional deductions (专项附加扣除)
Step 5: − Other deductions (commercial health insurance max ¥2,400, pension max ¥12,000)
Step 6: − Charitable donations (max 30% of taxable income)
Step 7: = Annual taxable income (全年应纳税所得额)
Step 8: Apply bracket rate − quick deduction (Section 2)
Step 9: = Annual tax liability
Step 10: − Tax already withheld during year (已预缴税额)
Step 11: = Tax payable or refund (补税/退税)
Section 7 — Worked example
Scenario: Employee in Beijing, annual salary ¥360,000, one child in school, housing loan (first home), caring for elderly parent (only child). Social insurance + housing fund deducted at source ≈ ¥4,500/month.
| Step |
Description |
Amount (¥) |
| Annual salary |
|
360,000 |
| − Standard deduction |
¥5,000 × 12 |
(60,000) |
| − Social insurance |
¥4,500 × 12 |
(54,000) |
| − Children's education |
¥2,000 × 12 |
(24,000) |
| − Housing loan interest |
¥1,000 × 12 |
(12,000) |
| − Elderly care |
¥3,000 × 12 |
(36,000) |
| Taxable income |
|
174,000 |
Tax on ¥174,000:
- ¥174,000 × 20% − ¥16,920 = ¥17,880
If monthly withholding totaled ¥18,500 during the year → refund of ¥620.
Section 8 — Filing guidance
Cumulative withholding (累计预扣预缴)
Employers withhold monthly using cumulative method:
- Each month: cumulative income to date, minus cumulative deductions, apply bracket, minus prior months' tax already withheld
Annual settlement (汇算清缴)
| Who must settle |
Deadline |
| Annual tax > withholding (补税 > ¥400) |
By 30 June |
| Annual tax < withholding (退税) |
By 30 June (to claim refund) |
| Single employer, withholding correct |
No settlement needed |
Who must file?
- Annual income > ¥120,000 (even if fully withheld)
- Income from 2+ sources
- Foreign income
- No withholding agent
Key filing methods
- 个人所得税 APP (official mobile app) — most common
- Web portal — etax.chinatax.gov.cn
- In person — local tax bureau (税务大厅)
Section 9 — Nine categories of taxable income
| # |
Chinese |
English |
Tax treatment |
| 1 |
工资、薪金所得 |
Wages, salary |
Comprehensive (cumulative withholding) |
| 2 |
劳务报酬所得 |
Labor remuneration |
Comprehensive (20%/30%/40% withholding, settled annually) |
| 3 |
稿酬所得 |
Author's remuneration |
Comprehensive (×70% preferential) |
| 4 |
特许权使用费所得 |
Royalties |
Comprehensive |
| 5 |
经营所得 |
Business income |
Separate (5%–35% brackets) |
| 6 |
利息、股息、红利所得 |
Interest, dividends |
20% flat (final) |
| 7 |
财产租赁所得 |
Property rental |
20% flat |
| 8 |
财产转让所得 |
Property transfer |
20% flat on gain |
| 9 |
偶然所得 |
Incidental income |
20% flat |
Section 10 — Conservative defaults
| Situation |
Conservative position |
| Income category ambiguous |
Classify as highest-rate category; flag |
| Special deduction eligibility unclear |
Do NOT claim; flag for reviewer |
| Foreign income |
Include if tax resident (183+ days); flag treaty |
| Stock options / RSU |
Classify as wages on exercise; flag |
| Crypto gains |
No explicit guidance; classify as property transfer 20%; flag |
Section 11 — Sources
OpenAccountants — open-source accounting skills for AI
This is not tax advice. All outputs must be reviewed by a qualified professional before filing.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
1---2name: china-pit3description: Use this skill whenever asked to prepare, review, or classify transactions for China Personal Income Tax (个人所得税 / IIT), annual comprehensive income settlement (汇算清缴), or advise on Chinese tax brackets and special deductions. Trigger on phrases like "个人所得税", "IIT China", "综合所得", "汇算清缴", "专项附加扣除", "China income tax", or any PRC personal tax request. ALWAYS read this skill before touching any China PIT work.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# China Personal Income Tax (个人所得税) Skill v1.089> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.1011---1213## Section 1 — Quick reference1415| Field | Value |16|---|---|17| Country | 中华人民共和国 (People's Republic of China) |18| Tax | 个人所得税 (Individual Income Tax / IIT) |19| Currency | CNY (人民币 / RMB / ¥) |20| Tax year | Calendar year (1 Jan – 31 Dec) |21| Current tax year | 2025 |22| Tax authority | 国家税务总局 (State Taxation Administration / STA) |23| Filing app | 个人所得税 APP (IIT APP) |24| Filing portal | https://etax.chinatax.gov.cn |25| Annual settlement (汇算清缴) | 1 March – 30 June of following year |26| Standard deduction | ¥60,000/year (¥5,000/month) |27| Source credit | `cn/individual-income-tax-law` (PRC IIT Law full text) |28| Contributor | Open Accountants Community |29| Validated by | Pending — requires sign-off by a Chinese CPA (注册会计师) or tax advisor |30| Skill version | 1.0 |3132---3334## Section 2 — Comprehensive income brackets (综合所得税率表)3536Applies to: wages/salary (工资薪金), labor remuneration (劳务报酬), author's remuneration (稿酬), and royalties (特许权使用费).3738| Annual taxable income (¥) | Rate | Quick deduction (速算扣除数) |39|---|---|---|40| 0 – 36,000 | 3% | 0 |41| 36,001 – 144,000 | 10% | 2,520 |42| 144,001 – 300,000 | 20% | 16,920 |43| 300,001 – 420,000 | 25% | 31,920 |44| 420,001 – 660,000 | 30% | 52,920 |45| 660,001 – 960,000 | 35% | 85,920 |46| Over 960,000 | 45% | 181,920 |4748**Formula:** Tax = Taxable income × Rate − Quick deduction4950---5152## Section 3 — Business income brackets (经营所得税率表)5354Applies to: self-employed (个体工商户), sole proprietorships, partnerships.5556| Annual taxable income (¥) | Rate | Quick deduction |57|---|---|---|58| 0 – 30,000 | 5% | 0 |59| 30,001 – 90,000 | 10% | 1,500 |60| 90,001 – 300,000 | 20% | 10,500 |61| 300,001 – 500,000 | 30% | 40,500 |62| Over 500,000 | 35% | 65,500 |6364---6566## Section 4 — Other income (flat rate 20%)6768| Income type | Rate | Notes |69|---|---|---|70| Interest, dividends (利息、股息、红利) | 20% | Withheld at source |71| Property rental (财产租赁) | 20% | After ¥800 or 20% expense deduction |72| Property transfer (财产转让) | 20% | On gain (proceeds − cost − expenses) |73| Incidental income (偶然所得) | 20% | Lottery winnings, etc. |7475---7677## Section 5 — Deductions (扣除项目)7879### Standard deduction (基本减除费用)80- **¥60,000/year** (¥5,000/month) — everyone gets this8182### Mandatory social insurance (专项扣除)8384| Item | Employee rate | Notes |85|---|---|---|86| Pension (养老保险) | 8% | Of salary base |87| Medical (医疗保险) | 2% | Of salary base |88| Unemployment (失业保险) | 0.5% | Of salary base |89| Housing fund (住房公积金) | 5–12% | Of salary base (employer matches) |9091All deducted pre-tax from salary.9293### Special additional deductions (专项附加扣除) — 20259495| Deduction | Monthly amount (¥) | Conditions |96|---|---|---|97| Children's education (子女教育) | 2,000/child | Ages 3–PhD; split 50/50 or one parent claims all |98| Continuing education (继续教育) | 400 | Degree programs; or ¥3,600/year for professional certificates |99| Serious illness medical (大病医疗) | — | Annual out-of-pocket over ¥15,000; max ¥80,000 deduction |100| Housing loan interest (住房贷款利息) | 1,000 | First home; max 240 months |101| Housing rent (住房租金) | 800–1,500 | Depends on city tier (no owned property) |102| Elderly care (赡养老人) | 3,000 | Parent 60+; only child gets full amount |103| Infant care (3岁以下婴幼儿照护) | 2,000/child | Under age 3 |104105---106107## Section 6 — Computation method108109```110Step 1: Total annual income (全年收入额)111 - Salary: actual amount112 - Labor remuneration: income × 80%113 - Author's remuneration: income × 80% × 70%114 - Royalties: income × 80%115Step 2: − Standard deduction (¥60,000)116Step 3: − Social insurance (专项扣除)117Step 4: − Special additional deductions (专项附加扣除)118Step 5: − Other deductions (commercial health insurance max ¥2,400, pension max ¥12,000)119Step 6: − Charitable donations (max 30% of taxable income)120Step 7: = Annual taxable income (全年应纳税所得额)121Step 8: Apply bracket rate − quick deduction (Section 2)122Step 9: = Annual tax liability123Step 10: − Tax already withheld during year (已预缴税额)124Step 11: = Tax payable or refund (补税/退税)125```126127---128129## Section 7 — Worked example130131**Scenario:** Employee in Beijing, annual salary ¥360,000, one child in school, housing loan (first home), caring for elderly parent (only child). Social insurance + housing fund deducted at source ≈ ¥4,500/month.132133| Step | Description | Amount (¥) |134|---|---|---|135| Annual salary | | 360,000 |136| − Standard deduction | ¥5,000 × 12 | (60,000) |137| − Social insurance | ¥4,500 × 12 | (54,000) |138| − Children's education | ¥2,000 × 12 | (24,000) |139| − Housing loan interest | ¥1,000 × 12 | (12,000) |140| − Elderly care | ¥3,000 × 12 | (36,000) |141| **Taxable income** | | **174,000** |142143Tax on ¥174,000:144- ¥174,000 × 20% − ¥16,920 = **¥17,880**145146If monthly withholding totaled ¥18,500 during the year → refund of **¥620**.147148---149150## Section 8 — Filing guidance151152### Cumulative withholding (累计预扣预缴)153154Employers withhold monthly using cumulative method:155- Each month: cumulative income to date, minus cumulative deductions, apply bracket, minus prior months' tax already withheld156157### Annual settlement (汇算清缴)158159| Who must settle | Deadline |160|---|---|161| Annual tax > withholding (补税 > ¥400) | By 30 June |162| Annual tax < withholding (退税) | By 30 June (to claim refund) |163| Single employer, withholding correct | No settlement needed |164165### Who must file?166167- Annual income > ¥120,000 (even if fully withheld)168- Income from 2+ sources169- Foreign income170- No withholding agent171172### Key filing methods173174- **个人所得税 APP** (official mobile app) — most common175- **Web portal** — etax.chinatax.gov.cn176- **In person** — local tax bureau (税务大厅)177178---179180## Section 9 — Nine categories of taxable income181182| # | Chinese | English | Tax treatment |183|---|---|---|---|184| 1 | 工资、薪金所得 | Wages, salary | Comprehensive (cumulative withholding) |185| 2 | 劳务报酬所得 | Labor remuneration | Comprehensive (20%/30%/40% withholding, settled annually) |186| 3 | 稿酬所得 | Author's remuneration | Comprehensive (×70% preferential) |187| 4 | 特许权使用费所得 | Royalties | Comprehensive |188| 5 | 经营所得 | Business income | Separate (5%–35% brackets) |189| 6 | 利息、股息、红利所得 | Interest, dividends | 20% flat (final) |190| 7 | 财产租赁所得 | Property rental | 20% flat |191| 8 | 财产转让所得 | Property transfer | 20% flat on gain |192| 9 | 偶然所得 | Incidental income | 20% flat |193194---195196## Section 10 — Conservative defaults197198| Situation | Conservative position |199|---|---|200| Income category ambiguous | Classify as highest-rate category; flag |201| Special deduction eligibility unclear | Do NOT claim; flag for reviewer |202| Foreign income | Include if tax resident (183+ days); flag treaty |203| Stock options / RSU | Classify as wages on exercise; flag |204| Crypto gains | No explicit guidance; classify as property transfer 20%; flag |205206---207208## Section 11 — Sources209210| Source | URL |211|---|---|212| State Taxation Administration (国家税务总局) | https://www.chinatax.gov.cn |213| IIT APP | 个人所得税 (iOS/Android) |214| `cn/individual-income-tax-law` | https://github.com/cn/individual-income-tax-law |215| PRC Individual Income Tax Law (2018 amendment) | 中华人民共和国个人所得税法 (第七次修正) |216217---218219*OpenAccountants — open-source accounting skills for AI*220*This is not tax advice. All outputs must be reviewed by a qualified professional before filing.*221222---223224_Source: [OpenAccountants](https://openaccountants.com/skills/china-pit) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._
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