Taxable income tax rate of series year (%)
1 5 not exceeding 30,000 yuan
2 The part exceeding 30,000 yuan to 90,000 yuan is 10.
3 More than 90,000 yuan to 300,000 yuan 20
4 the part exceeding 300,000 yuan to 500,000 yuan 30
5 the part exceeding 500,000 yuan 35
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC).
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
Personal income tax rate table 2
(Operating income is applicable)
Taxable income tax rate of series year (%)
1 5 not exceeding 30,000 yuan
2 The part exceeding 30,000 yuan to 90,000 yuan is 10.
3 More than 90,000 yuan to 300,000 yuan 20
4 the part exceeding 300,000 yuan to 500,000 yuan 30
5 the part exceeding 500,000 yuan 35