2.1 Withholding of income tax

Commentary

2.1.3 Tax rates

China
China | Commentary

2.1.3 Tax rates

China | Commentary

2.1.3     Tax rates

Please also refer to 1.3.2 for details of how the rates are reported in the monthly withholding returns.

Tax Rate Table A (for residents)

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LevelCumulative Annual Taxable Income (including tax)Cumulative Annual Taxable Income (excluding tax)Withholding Rate (%)Quick Reckoning Deduction
1<36,000