🇨🇳 China Statutory Tax Guide
China Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by State Taxation Administration (STA).
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📜 Statutory Authority & Legal Framework
In China, personal income taxation is administered by the State Taxation Administration (STA) under the authority of Individual Income Tax Law of the PRC.
China progressive 7-tier monthly IIT brackets (3% to 45%) after 5,000 RMB deduction with ~10.5% social insurance.
📊 2026 Progressive Marginal Tax Brackets
ISO: CNY| Income Bracket (¥) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 0 – 3,000 RMB (3%) | 3.0% | Tier 1 |
| 3,001 – 12,000 RMB (10%) | 10.0% | Tier 2 |
| 12,001 – 25,000 RMB (20%) | 20.0% | Tier 3 |
| 25,001 – 35,000 RMB (25%) | 25.0% | Tier 4 |
| 35,001 – 55,000 RMB (30%) | 30.0% | Tier 5 |
| 55,001 – 80,000 RMB (35%) | 35.0% | Tier 6 |
| Over 80,000 RMB (45%) | 45.0% | Tier 7 |
🛡️ Mandatory Social Security & Pension Contributions
Social Insurance
Employee Share: 10.5%
Employer Share: 28.0%
Wage Cap: ¥ 360,000
Frequently Asked Questions: China Taxation
What are the income tax brackets in China? ↓
China operates a progressive tax system administered by State Taxation Administration (STA) under Individual Income Tax Law of the PRC.
What social security or pension contributions apply in China? ↓
Mandatory contributions include: Social Insurance (10.5%).