Service Income Tax

Service fee amount

Withholding on labor remuneration (not annual filing): ≤4000 deduct 800; >4000 use 80% as taxable; then 20%/30%/40%. Annual filing uses 3%–45% and may refund/owe.

Pre-tax service fee-

Expense deduction-

Taxable income-

Marginal rate-

Quick deduction-

Tax-

After tax-

Service Income Tax

Estimates pre-withholding tax on service fees using simplified PRC rules.