China income tax 2026: ¥240,000 gross (Beijing) is ¥186,688 net after IIT and insurance
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 29 Sept 2026.Enter a gross yearly salary in yuan to see China's individual income tax for 2026 on the 3% to 45% annual table after the 60,000 yuan basic deduction, and the employee's pension, medical, unemployment and housing fund contributions on the 2026 Beijing or Shanghai base, with net pay per year and month.
¥186,688
¥15,557 a month, over 12 monthsAn estimate without special additional deductions, not tax advice.
| Out of ¥240,000 | A year | A month | Share |
|---|---|---|---|
| Individual income taxAnnual 3%-45% table on ¥137,964: salary less the ¥60,000 basic deduction and the contributions below. | ¥11,276.40 | ¥939.70 | 4.7% |
| Pension insurance8% of a monthly base between ¥7,270 and ¥36,348 (Beijing, from July 2026). | ¥19,200.00 | ¥1,600.00 | 8% |
| Medical insurance2% of the same base plus ¥3 a month for the large medical expenses fund. | ¥4,836.00 | ¥403.00 | 2% |
| Unemployment insurance0.5% of the same base. | ¥1,200.00 | ¥100.00 | 0.5% |
| Housing provident fund7% of a monthly base between ¥2,540 and ¥36,348; it stays yours, in your fund account. | ¥16,800.00 | ¥1,400.00 | 7% |
| Take-home pay | ¥186,687.60 | ¥15,557.30 | 77.8% |
2026 · Rates and rules read from the sources listed on this page (the earliest on 29 Sept 2026); they may have changed since.
Enter your yearly pay before deductions in Gross salary a year.
Choose your City, Beijing or Shanghai, which sets the social insurance base.
Set the Housing fund rate your employer uses, or 0 if there is none.
Read Net a year and Net a month, then open Line by line for IIT, pension, medical, unemployment and housing fund.
The rates and bases are the ones listed under Sources; press Share result to copy a link.
This calculator follows a salary in mainland China for 2026 from gross to net, for a resident employee in Beijing or Shanghai with only a salary.
Contributions come first. Employees pay 8% into basic pension, 2% into basic medical insurance and 0.5% into unemployment insurance. Beijing adds 3 yuan a month for the large medical expenses fund. Each is charged on the monthly salary, but never on less than the city's floor or more than its cap: from July 2026 that is 7,270 to 36,348 yuan in Beijing and 7,546 to 37,731 yuan in Shanghai. The housing provident fund takes another 5% to 12% in Beijing and 5% to 7% in Shanghai, at the rate your employer picks. It is paid into your own fund account, so it is savings you can draw for housing rather than a tax.
Then the income tax. From the yearly salary the law takes a basic deduction of 60,000 yuan and the contributions above, and taxes the rest on the annual table for comprehensive income: 3% up to 36,000 yuan, then 10%, 20%, 25%, 30%, 35% and 45% above 960,000 yuan. The employer withholds it month by month on a cumulative basis, which comes to the same yearly total.
What it does not do. Special additional deductions for children, education, rent, mortgage interest, elderly care and serious illness are not included, and they lower the tax for many people. A year-end bonus taxed on its own, supplementary housing funds, enterprise annuities and the rules for foreign employees are not modelled. The July 2026 bases are applied to the whole year, while January to June 2026 used slightly lower 2025 limits. The Shanghai housing fund cap is three times the 2025 average wage, as its regulation sets it. Sources are listed on the page, checked on 29 September 2026. An estimate, not tax advice.
A salary of 240,000 yuan a year in Beijing with a 7% housing fund pays 42,036 yuan in contributions and 11,276.40 yuan individual income tax in 2026, before any special additional deductions. That leaves about 186,688 yuan a year, or 15,557 yuan a month, roughly 78% of the gross salary.
Comprehensive income is taxed yearly at 3% up to 36,000 yuan, 10% to 144,000, 20% to 300,000, 25% to 420,000, 30% to 660,000, 35% to 960,000 and 45% above. The brackets apply after the 60,000 yuan basic deduction, the social insurance and housing fund contributions and any special additional deductions.
Income tax starts once salary minus contributions passes the 60,000 yuan basic deduction. In Beijing, with a 7% housing fund and contributions on the 7,270 yuan floor, that happens at a gross salary of about 74,500 yuan a year. Special additional deductions, such as for children or rent, push the point higher.
From 1 July 2026 the monthly base runs from 7,270 to 36,348 yuan in Beijing and from 7,546 to 37,731 yuan in Shanghai. Salaries below the floor pay on the floor and salaries above the cap pay on the cap. The limits are 60% and 300% of the previous year's average wage in each city.
Yes, within limits. Contributions of up to 12% of a base no higher than three times the city's average wage are deducted before income tax. The rates and caps used here stay inside that limit, so the whole contribution is deducted. The money stays in your own fund account and can be drawn on for housing.
Employers withhold tax on a cumulative basis: each month they tax the salary to date against the year's brackets and subtract what was already withheld. Early months fall in the 3% band and later months in higher bands, so monthly tax rises through the year while the yearly total matches this calculator.
Rates and rules change; check the source before you rely on a figure.
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