According to Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the individual income tax rate is:
(1) The excess progressive tax rate of 3% to 45% is applicable to the comprehensive income.
(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income.
(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%.
Other provisions on individual income tax.
Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) may be subject to the reduction of individual income tax under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:
(a) the income of the disabled, the elderly and the martyrs.
(2) Having suffered heavy losses due to natural disasters.
The State Council can stipulate other tax reduction measures and report them to the NPC Standing Committee for the record.
Refer to the above? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Individual Income Tax Law