China 2016 Tax Tables

The 2016 tax tables are provided in support of the 2019 China Tax Calculator. The China 2016 tax tables provide additional information in relation to 2016 tax returns in China.

Please note that the China Tax Tables for 2016 are, to the best of our knowledge, accurate and up to date. If you belive that one of the 2016 tax rates or 2016 income tax thresholds for China have changed from those we have published, please contact us and advise us which tax rates and/or thresholds have changed. The 2016 China Tax Tables here are used as part of the 2016 China Salary Calculator

China Tax Tables in 2016
China Income Tax Rates and Thresholds in 2019
3%Income between 元 1 and 元 1,500 (max 元 45 income tax)
10%Income between 元 1,501 and 元 4,500 (max 元 345 income tax)
20%Income between 元 4,501 and 元 9,000 (max 元 1,245 income tax)
25%Income between 元 9,001 and 元 35,000 (max 元 7,745 income tax)
30%Income between 元 35,001 and 元 55,000 (max 元 13,745 income tax)
35%Income between 元 55,001 and 元 80,000 (max 元 22,495 income tax)
45%Income from 元 80,001 and above (no maximum income tax)
China Corporate Tax Rates and Thresholds in 2019
25%Domestic and foreign companies corporate tax rate
20%Small companies corporate tax rate
15%Hi-tech companies corporate tax rate
China Capital Gains Rates and Thresholds in 2019
20%Individual's capital gains tax rate
20%Passive income (i.e. interest and royalties)
China Social Security Rates and Thresholds in 2019
20%Employee pension
10%Employee medical Insurances
1%Employee unemployment Insurance
0.5%Employee work-related Injury Insurance
0.8%Employee maternity Insurance
32.3%Employee maximum monthly contribution
8%Employer pension
2%Employer medical Insurances
0.2%Employer unemployment Insurance
0%Employer work-related Injury Insurance
0%Employer maternity Insurance
10.2%Employer maximum monthly contribution
China: Beijing Social Security Rates and Thresholds in 2019
元 2,834Beijing Earnings Thresholds - Lower
元 21,258Beijing Earnings Thresholds - Higher
0.426%Beijing Employer Social Insurance rate
0%Beijing Employer Additional Social Insurance rate
0.22%Beijing Employee Social Insurance rate
3%Beijing Employee Additional Social Insurance rate
0.426%Beijing Employer Social Insurance (Housing Fund)
0.12%Beijing Employee Social Insurance (Housing Fund)
China: Shanghai Social Security Rates and Thresholds in 2019
元 3,563Shanghai Earnings Thresholds - Lower
元 17,817Shanghai Earnings Thresholds - Higher
0.393%Shanghai Employer Social Insurance rate
0%Shanghai Employer Additional Social Insurance rate
0.175%Shanghai Employee Social Insurance rate
0%Shanghai Employee Additional Social Insurance rate
0.393%Shanghai Employer Social Insurance (Housing Fund)
0.175%Shanghai Employee Social Insurance (Housing Fund)
China: Shenzhen Social Security Rates and Thresholds in 2019
元 2,030Shenzhen Earnings Thresholds - Lower
元 20,259Shenzhen Earnings Thresholds - Higher
0.3028%Shenzhen Employer Social Insurance rate
0%Shenzhen Employer Additional Social Insurance rate
0.19%Shenzhen Employee Social Insurance rate
0%Shenzhen Employee Additional Social Insurance rate
0.3028%Shenzhen Employer Social Insurance (Housing Fund)
0.19%Shenzhen Employee Social Insurance (Housing Fund)
China: Guangzhou Social Security Rates and Thresholds in 2019
元 2,408Guangzhou Earnings Thresholds - Lower
元 14,958Guangzhou Earnings Thresholds - Higher
0.3329%Guangzhou Employer Social Insurance rate
17.59%Guangzhou Employer Additional Social Insurance rate
0.187%Guangzhou Employee Social Insurance rate
0%Guangzhou Employee Additional Social Insurance rate
0.3329%Guangzhou Employer Social Insurance (Housing Fund)
0.187%Guangzhou Employee Social Insurance (Housing Fund)
China: Chengdu Social Security Rates and Thresholds in 2019
元 2,017Chengdu Earnings Thresholds - Lower
元 15,130Chengdu Earnings Thresholds - Higher
0.36824%Chengdu Employer Social Insurance rate
0%Chengdu Employer Additional Social Insurance rate
0.194%Chengdu Employee Social Insurance rate
0%Chengdu Employee Additional Social Insurance rate
0.36824%Chengdu Employer Social Insurance (Housing Fund)
0.194%Chengdu Employee Social Insurance (Housing Fund)
China: Wuhan Social Security Rates and Thresholds in 2019
元 3,286Wuhan Earnings Thresholds - Lower
元 16,430.10Wuhan Earnings Thresholds - Higher
0.3888%Wuhan Employer Social Insurance rate
0%Wuhan Employer Additional Social Insurance rate
0.203%Wuhan Employee Social Insurance rate
7%Wuhan Employee Additional Social Insurance rate
0.3888%Wuhan Employer Social Insurance (Housing Fund)
0.203%Wuhan Employee Social Insurance (Housing Fund)
China: Dalian Social Security Rates and Thresholds in 2019
元 3,470Dalian Earnings Thresholds - Lower
元 17,349Dalian Earnings Thresholds - Higher
0.393%Dalian Employer Social Insurance rate
0%Dalian Employer Additional Social Insurance rate
0.215%Dalian Employee Social Insurance rate
24%Dalian Employee Additional Social Insurance rate
0.393%Dalian Employer Social Insurance (Housing Fund)
0.215%Dalian Employee Social Insurance (Housing Fund)

China Tax Tables (Income Tax Rates and Thresholds)