Annual Bonus Tax Calculator
Free annual bonus tax comparison: enter your bonus and annual taxable salary to see whether separate taxation or merging saves more tax.
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How to Use
- Enter bonus and salary
Fill in the bonus amount and your annual taxable income from salary and other comprehensive income (total minus the CNY 60,000 threshold and all deductions).
- Read the comparison
The results show tax, rate, quick deduction and net pay for both methods, with a recommendation and the amount you can save.
- Understand the recommendation
The recommendation comes from directly comparing the two tax figures. If taxable income stays at or below zero after merging, merging wins.
FAQ
What is the difference between the two methods?
The separate method divides the bonus by 12 to find a monthly rate, then applies bonus × rate − quick deduction. Merging adds the bonus to your annual taxable salary and uses the annual rate table. Each wins in different income ranges.
Why does the better method change with income?
When your salary taxable income is very low (or negative), merging fills the low-rate brackets first and usually wins. When your salary is already in a high bracket, separate taxation keeps the bonus out of a higher rate, so it usually wins.
Is this policy permanent?
The separate method for annual bonuses has been extended to 31 December 2027. Whether it continues after that depends on the latest announcements from the Ministry of Finance and the tax authority.
Does this match what my employer withholds?
This tool compares the two methods on an annual basis. Employers usually withhold using the separate method first; at the annual reconciliation you can choose the cheaper method and claim a refund.