工资个税计算器
UpBox优盒工具箱，免费在线工资个税计算器，按累计预扣法根据月薪、社保公积金与专项附加扣除，计算每月个税、税后工资、全年个税与逐月明细。
无需注册 · 数据不上传No sign-up · nothing uploaded
收入与扣除Income & deductions
按居民工资薪金累计预扣法估算，起征点 5000 元/月；未包含年终奖、劳务报酬与地方附加，实际以个税 App 为准
已按当前参数计算
计算结果Results
平均税后月薪—
平均每月个税—
全年个税—
全年到手—
12 个月明细
本工具所有运算在本地浏览器完成，你的文件、文本不会上传到服务器
工具介绍
工资个税不是按月薪乘以固定税率算的。累计预扣法把前几个月的收入累加后按年度税率表计算，再减去已经预扣的部分，所以年初税额低、年中可能跳档。 Salary tax is not a fixed rate on the monthly salary. Cumulative withholding adds up income so far, applies the annual rate table, then subtracts what was already withheld — so early months are lower and the rate can step up mid-year.
填月薪、社保公积金和专项附加扣除，右侧给出平均税后月薪、全年个税与 12 个月明细，可以看出哪个月开始进入下一档。 Enter salary, insurance and special deductions to see average net pay, yearly tax and a 12-month table showing when the next bracket starts.
- 累计预扣法Cumulative withholding
- 逐月明细Monthly breakdown
- 全年合计Yearly totals
- CSV 导出CSV export
- 实时重算Live recalculation
使用说明
- 填写税前月薪。Enter the gross monthly salary.
- 填写每月社保公积金。Enter monthly social insurance and fund.
- 填写专项附加扣除合计。Enter total special deductions.
- 查看税后月薪与逐月个税。Review net pay and monthly tax.
常见问题
为什么每月个税不一样？Why does the monthly tax change?
累计预扣法按年度累计应税所得套税率表，收入累计跨档后当月税额会跳升。Cumulative withholding applies the annual table to year-to-date income, so the monthly amount jumps when the total enters a new bracket.
起征点是多少？What is the threshold?
5,000 元/月，全年 60,000 元，计算时直接从累计收入中扣除。5,000 CNY per month, 60,000 per year, deducted from cumulative income.
专项附加扣除怎么填？How should deductions be entered?
把子女教育、房贷利息、赡养老人等每月可扣金额相加填入；不确定时以个税 App 的扣除合计为准。Add up the monthly amounts for children’s education, mortgage interest, elderly care and so on; use the total shown in the tax app if unsure.
年终奖算进去了吗？Are bonuses included?
没有。年终奖单独计税或并入综合所得，规则不同，这里只算日常工资。No. Annual bonuses have their own rules, either taxed separately or merged; this covers regular salary only.