Individual income tax rate:
 （1） For comprehensive income, progressive tax rates ranging from 3% to 45% for excess income shall apply (the tax rate table is attached below);
 （2） The excess progressive tax rate of 5% to 35% shall apply to business income (the tax rate table is attached below);
 （3） Income from interest, dividends and bonuses, income from the lease of property, income from the transfer of property and incidental income shall be subject to a proportional tax rate of 20 per cent.
 Legal basis
 Article 3 of the Individual Income Tax Law of the People's Republic of China:
 （1） For comprehensive income, progressive tax rates ranging from 3% to 45% for excess income shall apply (the tax rate table is attached below);
 （2） The excess progressive tax rate of 5% to 35% shall apply to business income (the tax rate table is attached below);
 （3） Income from interest, dividends and bonuses, income from the lease of property, income from the transfer of property and incidental income shall be subject to a proportional tax rate of 20 per cent.