China Year-End Bonus Tax Calculator
Tax a year-end bonus separately or with your salary: which leaves more, and the traps.
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- Free preview: the method that leaves you more in full, with the rule of the working and the first rows of the bonus trap table; every amount is hidden.
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China · 年终奖 Announcement 2023 No. 30 and the individual income tax rate tables · Sources
The two methods side by side
| For the year | Bonus taxed separately | Bonus combined |
|---|
The cheapest split of your pay
For pay an employer can split between salary and the annual one-off bonus; the bonus is taxed separately.
How it is worked out
Bonus traps when taxed separately
In these ranges a bigger bonus leaves less after tax than a bonus at the lower edge.
| Bonus range to avoid | Rate above the edge | Left after tax at the edge |
|---|
Separate taxation of the annual one-off bonus is available for bonuses received up to 31 December 2027 (Announcement 2023 No. 30). Combining it with your salary is always allowed.
Rules used and official sources
- MOF and STA Announcement 2023 No. 30: taxing the annual one-off bonus separately, with its monthly-converted rate table
- STA Announcement 2018 No. 61: the comprehensive income rate table (withholding rate table 1) and the ¥5,000 a month deduction
- STA annual reconciliation announcement: taxable income = income − ¥60,000 − deductions
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of China.
- Sources
-
This guide cites 3 sources:
- Tests
- 16 automated tests check its results.
- Found an error?
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About the China Year-End Bonus Tax Calculator
Work out the individual income tax on a year-end bonus (年终奖, the annual one-off bonus 全年一次性奖金) in China both ways the rules allow, and see which leaves you more. Under Announcement 2023 No. 30, a bonus received up to 31 December 2027 can be taxed separately: the bonus ÷ 12 picks a rate and quick deduction from the monthly-converted table. Or it can be combined with the year's comprehensive income and taxed with the annual table.
Enter your salary for the year, your deductions and the bonus. The calculator shows the tax and the pay after tax under each method, warns when the bonus sits in a "trap" range where a slightly smaller bonus would leave you more, and finds the cheapest split of the same total pay between salary and bonus. With a ¥240,000.00 salary, ¥120,000.00 of deductions (the ¥60,000.00 basic deduction included) and a ¥60,000.00 bonus, taxing it separately costs ¥15,270.00 against ¥19,080.00. Nothing you type leaves your browser.
Without a pass, the free preview shows the method that leaves you more, with the rule of the working and the first rows of the trap table; a Pro pass unlocks every amount: both taxes, the saving, the trap check, the cheapest split, the full working, the summary to copy, the CSV and printing.
How to use it
- Enter your salary for the year without the bonus: wages and salary before tax.
- Enter the year’s deductions: your social insurance and housing fund contributions (三险一金), your special additional deductions (专项附加扣除) and any other deductions the law allows, such as personal pension contributions or qualifying charitable donations. The ¥60,000 basic deduction is added for you.
- Enter the year-end bonus. Amounts can be typed with 万, for example 6万.
- Read which method leaves you more, the tax under each, the trap check and the cheapest split of the same total pay.
- With a Pro pass, or after unlocking this result, copy the summary, download the CSV or print it; without one the page shows a free preview.
Examples
Separately: (¥240,000 − ¥120,000) taxed at 10% − ¥2,520; ¥60,000 ÷ 12 = ¥5,000 → 10% − ¥210
Separately ¥15,270.00; combined ¥19,080.00: taxing it separately saves ¥3,810.00.
The same ¥300,000.00 paid as a ¥264,000.00 salary and a ¥36,000.00 bonus would cost ¥12,960.00.
¥37,000.00 × 10% − ¥210 = ¥3,490.00: the bonus leaves ¥1,410.00 less after tax than a bonus of ¥36,000, taxed at 3%.
Any separately taxed bonus between ¥36,000 and ¥38,566.67 is in this trap.
Combined: ¥0.00, because the ¥60,000 basic deduction covers both; separately ¥600.00.
Separately or combined
Announcement 2023 No. 30 lets a qualifying annual one-off bonus be taxed on its own, "不并入当年综合所得": divide the bonus by 12, find the rate and quick deduction for that monthly amount in the attached table, and tax = bonus × rate − quick deduction. Or the bonus may be combined with the year's comprehensive income. The announcement runs to 31 December 2027.
Combined, the bonus is added to your comprehensive income and taxed with the annual table after the ¥60,000 basic deduction, the special deductions, the special additional deductions and other deductions (STA formula). Separately is usually cheaper when your salary already fills the lower brackets; combining wins when the salary leaves deductions unused or sits in a low bracket the bonus would share.
The two rate tables
Monthly-converted table for a separate bonus (the bonus ÷ 12): up to ¥3,000 3%; to ¥12,000 10% (quick deduction ¥210); to ¥25,000 20% (¥1,410); to ¥35,000 25% (¥2,660); to ¥55,000 30% (¥4,410); to ¥80,000 35% (¥7,160); above 45% (¥15,160).
Annual table for comprehensive income (STA Announcement 2018 No. 61): up to ¥36,000 3%; to ¥144,000 10% (¥2,520); to ¥300,000 20% (¥16,920); to ¥420,000 25% (¥31,920); to ¥660,000 30% (¥52,920); to ¥960,000 35% (¥85,920); above 45% (¥181,920). The monthly table is the annual one divided by 12.
The bonus traps
Taxed separately, the whole bonus takes the rate of its twelfth, so one yuan over an edge raises the tax on all of it: ¥36,000 is taxed ¥1,080 but ¥36,001 is taxed ¥3,390.10. Up to a point above each edge the bigger bonus leaves less after tax. The ranges to avoid are ¥36,000 to ¥38,566.67, ¥144,000 to ¥160,500, ¥300,000 to ¥318,333.33, ¥420,000 to ¥447,500, ¥660,000 to ¥706,538.46 and ¥960,000 to ¥1,120,000. A bonus in one of them is better lowered to the edge, or combined with the salary.
The cheapest split of the same pay
When an employer can choose how much of a year’s pay is salary and how much is the one-off bonus, the tax can differ for the same total. Both taxes rise in straight lines between the edges of their brackets, and the bonus tax only jumps just above an edge, so the cheapest split always has the bonus at an edge of the monthly table (×12), the salary at an edge of the annual table after deductions, or all pay in one of them. The calculator tries every such split and shows the cheapest.
Limitations
- For a resident individual’s wages and an annual one-off bonus. Labour remuneration, author’s remuneration and royalties, which also join comprehensive income, and other bonuses (such as equity incentives) are not covered.
- The deductions are the year’s totals you enter; the calculator does not work them out from your pay or family.
- Separate taxation is available for bonuses received up to 31 December 2027 under Announcement 2023 No. 30; for later years, check whether a newer announcement extends it.
- The cheapest split is for planning pay with an employer: the bonus must still qualify as an annual one-off bonus.
- An estimate, not tax advice: your employer’s withholding and your annual reconciliation (汇算清缴) decide the tax.
Privacy
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Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What do I get without a pass?
Without a pass, China Year-End Bonus Tax Calculator shows the method that leaves you more in full, with the rule of the working and the first rows of the bonus trap table; every amount is hidden. Until you unlock it, the result can’t be downloaded, copied or printed. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
Should I tax my year-end bonus separately or combined?
Whichever costs less tax for your year. Separately is usually cheaper when your salary already uses the lower brackets; combining is cheaper when your salary is under the deductions or in a low bracket. The calculator works out both from your numbers.
How is a year-end bonus taxed separately?
Divide the bonus by 12, find the rate and quick deduction for that monthly amount in the monthly-converted table, and tax = bonus × rate − quick deduction. A ¥60,000 bonus: ¥5,000 a month → 10% − ¥210 → ¥5,790.
What is the year-end bonus trap?
A range just above each edge of the monthly table where a bigger bonus leaves less after tax, because the whole bonus moves to the higher rate. The first is ¥36,000 to ¥38,566.67: a ¥37,000 bonus leaves ¥1,410 less than a ¥36,000 one.
Until when can a bonus be taxed separately?
Announcement 2023 No. 30 allows it for bonuses received up to 31 December 2027.
Are my figures sent anywhere?
No. Everything is calculated in your browser; nothing you enter is uploaded or stored on a server.