Tax Calculator
Calculate individual income tax with social insurance
Tax Calculator is a free online Calculators tool. Calculate individual income tax with social insurance Related terms: 个税 · 所得税 · tax · 工资 · 五险一金 · 税后. Use it on this page without signing in.
专项附加扣除包括：子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人、婴幼儿照护等。
| 年度税前收入 | 240,000.00 |
| 年度五险一金扣除 | - 36,000.00 |
| 年度专项附加扣除 | - 24,000.00 |
| 年度基本减除费用 (起征点 6 万) | - 60,000.00 |
| 年度应纳税所得额 | 120,000.00 |
| 年度应纳税额 | 9,480.00 |
| 级数 | 全年应纳税所得额 | 税率 | 速算扣除数 |
|---|---|---|---|
| 1 | 不超过 36,000 元 至 36,000 元 | 3% | 0 |
| 2 | 超过 36,000 元 至 144,000 元 | 10% | 2,520 |
| 3 | 超过 144,000 元 至 300,000 元 | 20% | 16,920 |
| 4 | 超过 300,000 元 至 420,000 元 | 25% | 31,920 |
| 5 | 超过 420,000 元 至 660,000 元 | 30% | 52,920 |
| 6 | 超过 660,000 元 至 960,000 元 | 35% | 85,920 |
| 7 | 超过 960,000 元 | 45% | 181,920 |
说明：按 2024 年度综合所得计算，起征点 5,000 元/月。本工具仅供参考，实际以税务局核定为准。
使用说明
- 输入税前月薪（应发工资）
- 填写五险一金个人缴纳比例或金额
- 选择起征点（默认 5000 元）及专项附加扣除
- 自动计算应纳税额、适用税率、税后工资
- 支持按月累计预扣与年终奖单独计税
常见问题
- 起征点：中国大陆统一为 5000 元/月
- 专项附加扣除：子女教育、房贷利息、赡养老人等，每项 1000-3000 元/月
- 年终奖：2027 年底前可单独计税或并入综合所得
- 计算结果仅供参考，实际以税务机关核定为准
计算公式
应纳税所得额 = 税前工资 − 五险一金 − 5000 − 专项附加扣除
采用七级超额累进税率（3% 45%），按年累计预扣预缴。
税率和起征点基于现行中国个人所得税法，政策调整时可能变化。
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FAQ about Tax Calculator
What can Tax Calculator do?
Tax Calculator is a Calculators tool. Calculate individual income tax with social insurance You can finish the job on this page.
Who should use Tax Calculator?
Anyone handling 个税 · 所得税 · tax · 工资 · 五险一金 · 税后 who does not want to install desktop software can use Tax Calculator in the browser.
Is Tax Calculator safe? Is my data uploaded?
This tool runs in your browser. We do not collect the content you enter into Tax Calculator just because you used it.
What similar tools exist?
Related tools in the same Calculators group are listed at the bottom of this page.