Annual Bonus Tax Comparison
Compare separate and combined annual bonus taxation, including unused annual deductions.
Pre-filled values are examples, not personal facts or current local rates. Replace them before calculating.
Calculation method and references
Combined: annual progressive tax on income + bonus − deductions. Separate: ordinary annual tax plus bonus tax using the monthly bracket selected by bonus/12.
Shanghai tax authority: annual bonus
Method reviewed: 2026-09-08
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