Examples of Calculation Value Definitions

Use these deduction examples to understand calculation value definition ranges for China. The calculation value definition range depends on where the employee falls in an earnings range.

Value Definition Ranges

This table shows the sample ranges for the Individual Income Tax Table in Annual Amounts calculation value definition.

From Value

To Value

Tax Rate

Quick Deduction Amount

0

36000

0.03

0

36000.01

144000

0.1

2520

144000.01

300000

0.2

16920

300000.01

420000

0.25

31920

420000.01

660000

0.3

52920

660000.01

960000

0.35

85920

960000.01

99999999999

0.45

181920