Income (Full Year)
Total pre-tax salary & wages for the full year
80% of it is counted into comprehensive income
Counted at 80% × 70%
80% of it is counted into comprehensive income
Deductions (Full Year)
Check the full-year withholding total in the IIT App
Statutory CNY 60,000 per year
Pension / Medical / Unemployment insurance + individual housing fund contribution
CNY 2,000 per child / month × 12
CNY 2,000 per infant / month × 12
Degree: CNY 400/month; professional qualification: CNY 3,600/year
Out-of-pocket costs over CNY 15,000, capped at CNY 80,000
First-home mortgage: CNY 1,000 / month × 12 (choose this or housing rent)
CNY 800 / 1,100 / 1,500 per month × 12 (choose this or housing loan interest)
Only child: CNY 3,000 / month × 12; shared total for non-only children is also CNY 3,000 / month
Annuity / commercial health insurance / tax-deferred pension insurance, etc.
Reconciliation Result
Visualization
Income Allocation (Deductions / Tax / Take-Home)
Special Additional Deductions Breakdown (7 Items)
Seven-Level Progressive Tax Rate Table (Comprehensive Income)
| Taxable Income Bracket (Full Year) | Tax Rate | Quick Deduction (CNY) | Current Bracket |
|---|
View income conversion & tax calculation rules
Income conversion: Taxable comprehensive income Tinc = salary & wages + labor remuneration × 80% + author's remuneration × 80% × 70% + royalties × 80%.
Total deductions: Basic deduction CNY 60,000 + special deductions (three insurances & housing fund) + the 7 special additional deductions (children's education / infant care / continuing education / serious illness medical expenses / housing loan interest / housing rent / elderly dependents) + other deductions.
Taxable income: Tincome = max(0, Tinc − total deductions).
Tax payable: Under the seven-level progressive tax rates: Tincome × applicable rate − quick deduction; difference = prepaid tax − tax payable; positive means a refund, negative means additional tax due, and zero means nothing is owed or refunded.
Amounts are calculated in CNY (rounded to whole yuan); results are for reference only and the tax authority's determination prevails.
❓ FAQ
① When is the annual IIT reconciliation due?
The annual comprehensive-income reconciliation is usually filed between March 1 and June 30 of the following year. The 2025 reconciliation (for 2024 comprehensive income) also runs from 3.1 to 6.30. We recommend booking an appointment in the Individual Income Tax (IIT) App; from March 21 onward it can be filed directly without an appointment. The tax authority's official guidelines prevail.
② Who needs to file the annual reconciliation?
Filing is required when: ① annual comprehensive income exceeds CNY 120,000 and additional tax due ≥ CNY 400; or ② prepaid tax exceeds tax payable and you apply for a refund. Filing is not required when: ① the reconciliation shows tax due but annual comprehensive income ≤ CNY 120,000; ② the additional tax due ≤ CNY 400; or ③ prepaid tax equals tax payable or you do not apply for a refund (exemption policies as specified in the annual announcement). The tax authority's official guidelines prevail.
③ When can I get a tax refund?
Common refund scenarios: ① full-year comprehensive income below CNY 60,000 but IIT was already withheld; ② starting a job mid-year, leaving a job, or having months without income, which makes withholding higher than needed; ③ failing to declare or under-declaring special additional deductions, three insurances & housing fund, donations, or other deduction items; ④ earning only labor remuneration / author's remuneration / royalties, where the withholding rate exceeded the annual comprehensive income rate; or ⑤ other annual filings where benefits were available but not claimed. The tax authority's official interpretation prevails.
④ What happens if I don't pay the tax due?
If the reconciliation shows tax due (and you are not eligible for exemption) but you fail to pay it in time, the tax authority will legally recover the tax and charge late-payment interest at 0.05% per day on the overdue amount (five ten-thousandths daily). In serious cases a fine may be imposed, and the record will be filed in your personal tax credit history, affecting loans, travel, and professional licensing. We recommend proactively filing and paying on time within the reconciliation window. The tax authority's official interpretation prevails.
⑤ Where do I file the special additional deductions?
All 7 special additional deductions are filed centrally in the Individual Income Tax (IIT) App: Home → Common Services → "Special Additional Deduction Filing". Follow the guidance to choose the deduction year and item (children's education / infant care under 3 / continuing education / serious illness medical expenses / housing loan interest / housing rent / elderly dependents), upload the required supporting documents, and the deductions will be applied during monthly withholding or annual reconciliation. Serious illness medical expenses can only be deducted in one lump sum at the annual reconciliation. The tax authority's official interpretation prevails.