Skip to main content

Business Income Tax Calculator

Finance & Investment

5-bracket progressive tax with halving preference for individual businesses

Quick Answer

Business Income Tax Calculator: 5-bracket progressive tax with halving preference for individual businesses. Business Income Tax Calculator uses standard finance formulas to compute accurate results instantly.

CNY
Annual income tax¥14,750
After-tax profit: ¥185,250 · Bracket: 20% − 10,500 · halved

Calculation steps

  1. 1Taxable income is given directly.
  2. 2Five-bracket progressive table: tax = taxable × 20% − 10,500.
  3. 3Halving preference applies: tax × 50%.
  4. 4After-tax profit = taxable − tax = 185,250.

Rules & notes

  • Business-income brackets (annual taxable): ≤30k 5%; 30–90k 10% (quick 1,500); 90–300k 20% (10,500); 300–500k 30% (40,500); above 500k 35% (66,000).
  • Halving preference (2023–2027): for individual businesses, tax on taxable income up to 2,000,000 is cut by 50%.
  • This covers business income only; dividends, rent, royalties and incidental income are taxed separately.
  • Assessment method (audit vs deemed) changes the taxable base — confirm with your tax bureau.

Was this tool helpful?

How to Use

  1. Enter amounts and terms: fill principal, rate and period in the Business Income Tax Calculator (defaults work for a quick try).
  2. Instant results: key figures and cost breakdown update live as you type.
  3. Compare scenarios: tweak any parameter to compare costs and returns across plans.
  4. Copy key numbers: one-click copy for records or sharing with your advisor.

Key Points

  • Business Income Tax Calculator is a free online finance tool — open and use, no sign-up.
  • All calculations run locally in your browser; your data never leaves the device.
  • Key capability: 5-bracket progressive tax with halving preference for individual businesses.
  • Results come with formulas and reference tables so you can verify every number.

Formula & How It Works

Business Income Tax Calculator formula

Business Income Tax Calculator uses standard finance formulas to compute accurate results instantly.

FAQ

How do I use the Business Income Tax Calculator?
Open the page and fill in the input fields — results update automatically. 5-bracket progressive tax with halving preference for individual businesses.
Are the results accurate?
Yes. Standard financial formulas and published rate data are used. For official figures, consult your financial institution.
Is it free? Do I need to sign up?
Completely free. No registration, login or download required.
Can I use the results for financial decisions?
Results are for reference. Consult a licensed financial advisor before major decisions.
Does it work on mobile?
Yes. Fully responsive on phones, tablets and desktops.

Related Tools

Related Guides

Source & Updates

Based on published rate tables and standard financial formulas. Last updated: 2025-07

Authoritative sources:

Last updated:

Formulas and content on this page are reviewed by the YiJianSuan team. For reference only — official sources prevail.

Maintained and periodically reviewed by the YiJianSuan editorial team — review process in ourEditorial Policy.

Cite this page: YiJianSuan. Business Income Tax Calculator[EB/OL]. https://www.yijiansuan.com/en/c/finance/biz-tax

Results provided by this tool are for reference only and do not constitute professional advice.