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Year-End Bonus Tax Calculator

A one-time annual bonus can be taxed either separately (bonus ÷ 12 via the monthly rate table, valid through 2027) or merged into the annual comprehensive income. Enter the bonus and your annual taxable income to see both results side by side and get a recommendation for the lower tax.

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Annual income − 60,000 − social insurance − special deductions, before this bonus.

Method A — taxed separately

Bonus ÷ 12 → monthly rate table (policy valid through 2027).

4,790.00

Effective rate: 10% · Net bonus: 45,210.00

Method B — combined into annual income

Bonus added to the annual comprehensive income.

13,080.00

Net bonus: 36,920.00

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You save: 8,290.00Separate taxation

For employees, a one-time annual bonus can be taxed either way; the tax authority allows choosing the lower one. CNY amounts.

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