Understanding China Individual Income Tax 了解中国个人所得税
China's Individual Income Tax (IIT) underwent significant reform in 2019, introducing a comprehensive income system that better reflects taxpayers' actual financial situations. The system now includes standard deductions and special additional deductions for common expenses.
中国个人所得税在2019年进行了重大改革，引入了综合所得制度，更好地反映纳税人的实际财务状况。该制度现在包括基本扣除和常见支出的专项附加扣除。
2025 China Tax Brackets 2025年中国税率表
| Tax Rate 税率 | Taxable Income Range (RMB) 应纳税所得额 | Quick Deduction 速算扣除数 |
|---|---|---|
| 3% | ¥0 - ¥36,000 | ¥0 |
| 10% | ¥36,000 - ¥144,000 | ¥2,520 |
| 20% | ¥144,000 - ¥300,000 | ¥16,920 |
| 25% | ¥300,000 - ¥420,000 | ¥31,920 |
| 30% | ¥420,000 - ¥660,000 | ¥52,920 |
| 35% | ¥660,000 - ¥960,000 | ¥85,920 |
| 45% | Above ¥960,000 | ¥181,920 |
Special Additional Deductions Guide 专项附加扣除指南
Children's Education 子女教育
Annual Deduction: ¥12,000 per child
For children in kindergarten through doctoral programs. Split between parents or claimed by one.
Continuing Education 继续教育
Annual Deduction: ¥4,800
For academic degree education and professional qualifications. Deductible during study period.
Serious Illness 大病医疗
Annual Deduction: Up to ¥80,000
For medical expenses exceeding ¥15,000 not covered by insurance. Claimed during annual filing.
Mortgage Interest 房贷利息
Annual Deduction: ¥12,000
For first home mortgage. Can claim for up to 20 years. Cannot combine with rent deduction.
Rent 住房租金
Annual Deduction: ¥9,600-¥18,000
Amount varies by city tier. Cannot combine with mortgage deduction. Requires rental contract.
Elderly Support 赡养老人
Annual Deduction: ¥24,000
For supporting parents or grandparents aged 60+. Split among siblings if multiple children.