Free online calculator for the China annual one-time bonus (year-end bonus). Compute IIT and after-tax bonus under separate taxation and compare with including the bonus in comprehensive income
Enter the bonus and the bracket is applied automatically, showing tax, after-tax bonus and the effective tax rate
Add your annual taxable income to compare both methods and get a recommendation with the exact difference
Monthly and annual comprehensive income rate tables are built in and shown on the page for reference
When the bonus falls near a rate jump, you are warned that one extra yuan can reduce the after-tax amount
Copy the calculation as text for sharing with HR, payroll or your tax consultant
Everything runs in your browser - no uploads, no sign-up, and no income data is stored
Type the pre-tax year-end bonus in CNY, for example 50000. The bracket is found by dividing the bonus by 12.
The result card shows IIT, after-tax bonus, effective tax rate and the bracket applied with its quick deduction.
To see whether combining the bonus is cheaper, enter your annual taxable income excluding this bonus (income minus the 60,000 exemption, social insurance and special deductions).
The comparison panel shows the combined tax and the difference, with a recommendation. Copy the result for your records.
Estimate the after-tax amount before your year-end bonus is paid and plan spending and savings
Payroll teams model tax for different bonus levels before preparing statements
Convert promised pre-tax bonuses in different offers into after-tax figures for a fair comparison
Understand the bonus intervals where more pre-tax money means less after-tax money
See how the two taxation methods differ before the annual IIT reconciliation
Tax advisors produce quick comparisons when structuring clients' bonus arrangements
China allows an annual one-time bonus to be divided by 12; the quotient picks a bracket from the monthly rate table, and tax = bonus x rate - quick deduction. Alternatively the bonus can be included in comprehensive income and taxed with the annual table. Under MOF Announcement No. 44 of 2023 the choice is available through December 31, 2027, once per taxpayer per year.
Separate taxation uses the monthly table on (bonus ÷ 12): up to 3,000 CNY at 3%, 3,000-12,000 at 10% (deduction 210), 12,000-25,000 at 20% (1,410), 25,000-35,000 at 25% (2,660), 35,000-55,000 at 30% (4,410), 55,000-80,000 at 35% (7,160) and above 80,000 at 45% (15,160). Combining uses the annual table: up to 36,000 CNY at 3%, then 10% to 45% above 960,000 with the corresponding deductions.
Under separate taxation the whole bonus is taxed at one bracket, so crossing a bracket boundary can make a slightly bigger bonus pay substantially more tax. Key thresholds are 36,000, 144,000, 300,000, 420,000, 660,000 and 960,000 CNY. At 36,000 the tax is 1,080; at 36,001 it is about 3,390.1 - one extra yuan costs about 2,310.1 CNY.
As a rule of thumb, when your annual taxable income excluding the bonus is low or negative (allowances not fully used), combining the bonus is usually cheaper because low brackets are not exhausted. High earners already in upper brackets usually save with separate taxation. Compute both scenarios and choose the lower total.
| Bonus ÷ 12 (CNY) | Rate | Quick Deduction |
|---|---|---|
| up to 3,000 | 3% | 0 |
| 3,000 - 12,000 | 10% | 210 |
| 12,000 - 25,000 | 20% | 1,410 |
| 25,000 - 35,000 | 25% | 2,660 |
| 35,000 - 55,000 | 30% | 4,410 |
| 55,000 - 80,000 | 35% | 7,160 |
| above 80,000 | 45% | 15,160 |
| Annual Taxable Income (CNY) | Rate | Quick Deduction |
|---|---|---|
| up to 36,000 | 3% | 0 |
| 36,000 - 144,000 | 10% | 2,520 |
| 144,000 - 300,000 | 20% | 16,920 |
| 300,000 - 420,000 | 25% | 31,920 |
| 420,000 - 660,000 | 30% | 52,920 |
| 660,000 - 960,000 | 35% | 85,920 |
| above 960,000 | 45% | 181,920 |