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个人所得税计算器
按中国7级超额累进税率，逐步算清你的个税。
How the 2024 federal brackets actually work
The US uses a marginal (progressive) system: each dollar you earn is taxed at the rate for the bracket it falls into, not your whole income at one flat rate. For 2024, single filers pay 10% on the first $11,600 of taxable income, 12% on the next slice up to $47,150, 22% up to $100,525, and so on up to 37% above $609,350 (thresholds are roughly double for married filing jointly). Your marginal rate is the rate on your last dollar earned; your effective rate is total tax divided by total income — always lower than your marginal rate.
Standard deduction vs. itemizing
This calculator uses the 2024 standard deduction ($14,600 single, $29,200 married filing jointly, $21,900 head of household) unless you enter your own override — useful if you itemize deductions instead. It does not include FICA (Social Security/Medicare), state income tax, or credits like the Child Tax Credit, all of which change your real take-home pay.
Not tax advice. Figures use the 2024 federal tax year and are estimates for general education only — every situation is different. Confirm your numbers with a CPA or tax professional, and check the current year's IRS figures, before filing or making financial decisions.
常见问题
这是我最终要缴的税吗？
不完全是——本工具只计算综合所得的个人所得税，采用7级累进税率和每年6万元的基本减除费用，未计入子女教育、房贷利息、赡养老人等专项附加扣除，也未计入五险一金对应税基的具体核算细节。请把结果当作估算，正式申报以个人所得税APP或税务机关核定为准。
为什么我的综合税率比最高档税率低很多？
因为超额累进税率只对落在每个档位区间内的部分征收该档税率，其余部分按更低的档位税率计算——你的最高档（边际）税率几乎不会等于你的综合（平均）实际税率。
税率表和起征点会每年变化吗？
基本减除费用和税率表由国家统一规定，历史上有过调整（例如起征点从3500元调整到5000元），未来也可能变化。请在实际申报前确认使用的是当前有效的税率表。
专项附加扣除怎么算？
本工具未内置子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人、3岁以下婴幼儿照护等专项附加扣除项目。如果你符合这些扣除条件，可以在"基本减除费用替代值"中填入（6万元+你的专项附加扣除总额）来近似模拟。