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Annual Bonus Tax Calculator
Compute annual bonus IIT under separate taxation: enter a gross amount for the rate, quick deduction, tax and net instantly; or reverse a net amount back to gross, with automatic blind-zone warnings where one yuan more means less take-home pay.
📋 Policy basis: MOF & STA Announcement No. 30 (2023) — resident individuals may elect separate taxation (not merged into comprehensive income) for an annual one-time bonus, available through 31 December 2027, once per taxpayer per tax year.
Monthly equivalent (bonus ÷ 12)
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Applicable rate
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Quick deduction
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Tax payable
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Net take-home
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Effective tax rate —
⚠️ Bonus blind zone: this amount nets — , which is less than the — payout would net — — a loss of — . Consider paying at the lower bracket cap, or raising the bonus to — or above to break even — confirm the plan with HR.
The following gross amounts produce exactly the net amount you entered:
ℹ️ Due to bracket jumps, this net amount matches — valid gross amounts — both are correct. Choose per your company\u2019s payroll convention; if optional, the lower gross usually costs the employer less.
🔒 Privacy: all computation happens locally in your browser. Amounts you enter are never sent to our servers.
How it is calculated
Separate taxation of an annual one-time bonus takes two steps: look up the monthly-converted rate table with (bonus ÷ 12) to get the rate and quick deduction, then compute the tax in one stroke:
Tax = Bonus × Applicable Rate − Quick Deduction
Two key points: the quick deduction is taken directly from the table above, never multiplied by 12 (unlike the annual comprehensive-income table); and separate taxation may be applied to only one bonus per taxpayer per tax year — other bonuses must be merged into comprehensive income.
What is the difference between separate taxation and merging into comprehensive income?
The policy allows either option. Under separate taxation the bonus stays out of annual salary and is taxed alone via the monthly-converted table (bonus ÷ 12) — usually better for small-to-medium bonuses. Merging adds it to annual salary and taxes the total on the annual table. This tool computes the separate-taxation method; you may choose only one method per year, so compare both and pick the lower tax.
Why does receiving one yuan more sometimes mean less take-home pay?
This is the separate-taxation "blind zone": rates jump at 36,000 / 144,000 / 300,000 / 420,000 / 660,000 / 960,000 CNY, and crossing by even 1 yuan applies the higher rate to the whole bonus. E.g. a 36,000 bonus nets 34,920, but 36,001 is taxed at 10% and nets only 32,610.90 — 2,309.10 less. This tool detects and warns about such amounts automatically.
Should the quick deduction be multiplied by 12?
No. Annual one-time bonuses use the monthly-converted table, whose quick deductions (0/210/1,410/2,660/4,410/7,160/15,160) are used as-is, never multiplied by 12. Multiplying by 12 inflates the tax by thousands — a common bug in many online calculators.
Why can reverse net-to-gross lookup produce two answers?
Net = Gross − (Gross × rate − quick deduction) is not one-to-one: after a bracket jump, different gross amounts can yield exactly the same net. A net of 34,000 CNY matches a gross of 35,051.55 (3% bracket) as well as 37,544.44 (10% bracket) — both valid. This tool lists every valid solution instead of silently picking one.
How often can separate taxation be used per year?
Once: each taxpayer may apply separate taxation to only one annual one-time bonus per tax year. If a bonus was already taxed this way earlier in the year, the next one must be merged into comprehensive income. With multiple bonuses, ask your employer to apply the method to the most advantageous one.
Will results match my payslip exactly?
This tool follows the official formula and rate table exactly (including cent-level rounding) and normally matches the withholding agent\u2019s result within a few cents. Occasional differences come from how the employer applies the policy, how the bonus is characterized, or the payroll system\u2019s rounding. The actual withholding prevails.
Will this policy remain in effect?
The current basis is MOF & STA Announcement No. 30 (2023), which extends separate taxation for annual one-time bonuses through 31 December 2027. Any extension beyond that depends on new announcements — watch for updates between December and the annual reconciliation each year.
