最新版倒算個稅年終獎金個稅計算表

1、一、不含稅全年一次性獎金換算為含稅獎金計征個人所得稅的具體方法為：（一）按照不含稅的全年一次性獎金收入除以12的商數(shù)，查找相應適用稅率A和速算扣除數(shù)A；（二）含稅的全年一次性獎金收入=（不含稅的全年一次性獎金收入-速算扣除數(shù)A）（1-適用稅率A）；（三）按含稅的全年一次性獎金收入除以12的商數(shù)，重新查找適用稅率B和速算扣除數(shù)B；（四）應納稅額=含稅的全年一次性獎金收入適用稅率B-速算扣除數(shù)B.二、如果納稅人取得不含稅全年一次性獎金收入的當月工資薪金所得，低于稅法規(guī)定的費用扣除額，應先將不含稅全年一次性獎金減去當月工資薪金所得低于稅法規(guī)定費用扣除額的差額部分后，再按照上述第一條規(guī)定處理。（國稅函

2、2005715號姓名稅后金額不含稅月獎金 相應稅率A 速算扣除數(shù)A含稅全年一次獎金收入含稅月獎金337,500.0028,125.000.302755.00478207.1439850.60324,000.00270000.251005.00430660.0035888.33283,200.00236000.251005.00376260.0031355.00275,926.0022993.833330.251005.00366561.3330546.78275,000.0022916.666670.251005.00365326.6730443.89252,449.0021037.41667

3、0.251005.00335258.6727938.22251,265.0020938.750.251005.00333680.0027806.67240,674.0020056.166670.251005.00319558.6726629.89239,774.4719981.205420.251005.00318359.2926529.94237,300.00197750.251005.00315060.0026255.00235,500.00196250.251005.00312660.0026055.00232,275.0019356.250.251005.00308360.002569

4、6.67231,901.0019325.083330.251005.00307861.3325655.11230,705.0019225.416670.251005.00306266.6725522.22226,205.0018850.416670.251005.00300266.6725022.22226,100.0018841.666670.251005.00300126.6725010.56220,500.00183750.251005.00292660.0024388.33217,485.0018123.750.251005.00288640.0024053.33215,605.001

5、7967.083330.251005.00286133.3323844.44214,005.0017833.750.251005.00284000.0023666.67212,500.0017708.333330.251005.00281993.3323499.44212,205.0017683.750.251005.00281600.0023466.67211,920.00176600.251005.00281220.0023435.00210,320.0017526.666670.251005.00279086.6723257.22210,274.5017522.8750.251005.0

6、0279026.0023252.17209,470.5017455.8750.251005.00277954.0023162.83209,400.00174500.251005.00277860.0023155.00209,100.00174250.251005.00277460.0023121.67208,230.5017352.541670.251005.00276300.6723025.06206,859.5017238.291670.251005.00274472.6722872.72206,144.5017178.708330.251005.00273519.3322793.2820

7、5,985.0017165.416670.251005.00273306.6722775.56205,208.4017100.70.251005.00272271.2022689.27205,205.0017100.416670.251005.00272266.6722688.89203,250.0016937.50.251005.00269660.0022471.67203,092.0016924.333330.251005.00269449.3322454.11201,650.0016804.166670.251005.00267526.6722293.89201,612.00168010

8、.251005.00267476.0022289.67201,489.9716790.830420.251005.00267313.2922276.11201,400.0016783.333330.251005.00267193.3322266.11198,495.0016541.250.251005.00263320.0021943.33198,125.0016510.416670.251005.00262826.6721902.22197,751.0016479.250.251005.00262328.0021860.67197,042.0016420.166670.251005.0026

9、1382.6721781.89196,670.0016389.166670.251005.00260886.6721740.56196,605.0016383.750.251005.00260800.0021733.33196,500.00163750.251005.00260660.0021721.67195,621.8016301.816670.251005.00259489.0721624.09195,308.4016275.70.251005.00259071.2021589.27194,324.5016193.708330.251005.00257759.3321479.94192,

10、899.9716074.997080.251005.00255859.9521321.66192,725.0016060.416670.251005.00255626.6721302.22190,205.0015850.416670.251005.00252266.6721022.22190,042.0015836.833330.251005.00252049.3321004.11189,358.4015779.866670.251005.00251137.8720928.16189,150.0015762.50.251005.00250860.0020905.00188,774.501573

11、1.208330.251005.00250359.3320863.28188,452.0015704.333330.251005.00249929.3320827.44188,252.0015687.666670.251005.00249662.6720805.22188,042.0015670.166670.251005.00249382.6720781.89187,645.0015637.083330.251005.00248853.3320737.78186,759.0015563.250.251005.00247672.0020639.33186,150.0015512.50.2510

12、05.00246860.0020571.67185,422.5015451.8750.251005.00245890.0020490.83184,500.00153750.251005.00244660.0020388.33183,552.00152960.251005.00243396.0020283.00183,493.0015291.083330.251005.00243317.3320276.44183,300.00152750.251005.00243060.0020255.00182,623.4015218.616670.251005.00242157.8720179.82182,

13、200.0015183.333330.251005.00241593.3320132.78181,880.0015156.666670.251005.00241166.6720097.22181,850.0015154.166670.251005.00241126.6720093.89181,215.0015101.250.251005.00240280.0020023.33178,900.0014908.333330.251005.00237193.3319766.11178,600.0014883.333330.251005.00236793.3319732.78177,474.50147

14、89.541670.251005.00235292.6719607.72177,150.0014762.50.251005.00234860.0019571.67177,000.00147500.251005.00234660.0019555.00176,640.00147200.251005.00234180.0019515.00176,445.0014703.750.251005.00233920.0019493.33174,108.4014509.033330.251005.00230804.5319233.71173,539.0014461.583330.251005.00230045

15、.3319170.44173,322.0014443.50.251005.00229756.0019146.33172,900.0014408.333330.251005.00229193.3319099.44172,322.0014360.166670.251005.00228422.6719035.22171,727.3014310.608330.251005.00227629.7318969.14171,225.0014268.750.251005.00226960.0018913.33169,806.3014150.5250.251005.00225068.4018755.70169,

16、025.0014085.416670.251005.00224026.6718668.89168,323.0014026.916670.251005.00223090.6718590.89168,223.5014018.6250.251005.00222958.0018579.83167,650.0013970.833330.251005.00222193.3318516.11165,400.0013783.333330.251005.00219193.3318266.11165,250.0013770.833330.251005.00218993.3318249.44163,800.0013

17、6500.251005.00217060.0018088.33163,740.00136450.251005.00216980.0018081.67163,700.0013641.666670.251005.00216926.6718077.22163,400.0013616.666670.251005.00216526.6718043.89162,700.0013558.333330.251005.00215593.3317966.11162,000.00135000.251005.00214660.0017888.33161,300.0013441.666670.251005.002137

18、26.6717810.56161,165.0013430.416670.251005.00213546.6717795.56161,150.0013429.166670.251005.00213526.6717793.89160,900.0013408.333330.251005.00213193.3317766.11160,595.0013382.916670.251005.00212786.6717732.22159,400.0013283.333330.251005.00211193.3317599.44159,346.0013278.833330.251005.00211121.331

19、7593.44158,450.0013204.166670.251005.00209926.6717493.89158,450.0013204.166670.251005.00209926.6717493.89158,219.5013184.958330.251005.00209619.3317468.28158,060.5313171.710830.251005.00209407.3717450.61157,500.00131250.251005.00208660.0017388.33156,569.0013047.416670.251005.00207418.6717284.89156,4

20、25.0013035.416670.251005.00207226.6717268.89156,300.00130250.251005.00207060.0017255.00155,448.00129540.251005.00205924.0017160.33154,875.0012906.250.251005.00205160.0017096.67154,615.0012884.583330.251005.00204813.3317067.78154,400.0012866.666670.251005.00204526.6717043.89153,726.0012810.50.251005.

21、00203628.0016969.00153,400.0012783.333330.251005.00203193.3316932.78153,000.00127500.251005.00202660.0016888.33152,700.00127250.251005.00202260.0016855.00152,400.00127000.251005.00201860.0016821.67152,190.0012682.50.251005.00201580.0016798.33150,650.0012554.166670.251005.00199526.6716627.22150,500.0

22、012541.666670.251005.00199326.6716610.56150,369.0012530.750.251005.00199152.0016596.00150,316.3012526.358330.251005.00199081.7316590.14150,073.5012506.1250.251005.00198758.0016563.17150,000.00125000.251005.00198660.0016555.00150,000.00125000.251005.00198660.0016555.00149,730.0012477.50.251005.001983

23、00.0016525.00149,625.0012468.750.251005.00198160.0016513.33149,500.0012458.333330.251005.00197993.3316499.44149,400.00124500.251005.00197860.0016488.33148,675.0012389.583330.251005.00196893.3316407.78148,500.00123750.251005.00196660.0016388.33148,250.0012354.166670.251005.00196326.6716360.56148,199.

24、0012349.916670.251005.00196258.6716354.89147,375.0012281.250.251005.00195160.0016263.33146,180.0012181.666670.251005.00193566.6716130.56145,925.0012160.416670.251005.00193226.6716102.22145,600.0012133.333330.251005.00192793.3316066.11145,300.0012108.333330.251005.00192393.3316032.78145,215.0012101.2

25、50.251005.00192280.0016023.33145,200.00121000.251005.00192260.0016021.67144,126.0012010.50.251005.00190828.0015902.33144,100.0012008.333330.251005.00190793.3315899.44144,000.00120000.251005.00190660.0015888.33143,775.0011981.250.251005.00190360.0015863.33142,825.0011902.083330.251005.00189093.331575

26、7.78142,799.9711899.997080.251005.00189059.9515755.00142,625.0011885.416670.251005.00188826.6715735.56142,505.3011875.441670.251005.00188667.0715722.26142,048.5011837.3750.251005.00188058.0015671.50142,000.0011833.333330.251005.00187993.3315666.11141,875.0011822.916670.251005.00187826.6715652.22141,

27、500.0011791.666670.251005.00187326.6715610.56141,300.00117750.251005.00187060.0015588.33141,300.00117750.251005.00187060.0015588.33141,151.0011762.583330.251005.00186861.3315571.78140,160.00116800.251005.00185540.0015461.67139,350.0011612.50.251005.00184460.0015371.67138,990.1511582.51250.251005.001

28、83980.2015331.68138,150.0011512.50.251005.00182860.0015238.33137,700.00114750.251005.00182260.0015188.33137,565.4011463.783330.251005.00182080.5315173.38137,100.00114250.251005.00181460.0015121.67137,000.0011416.666670.251005.00181326.6715110.56136,642.0011386.833330.251005.00180849.3315070.78136,62

29、1.0011385.083330.251005.00180821.3315068.44136,125.0011343.750.251005.00180160.0015013.33135,425.0011285.416670.251005.00179226.6714935.56135,000.00112500.251005.00178660.0014888.33135,000.00112500.251005.00178660.0014888.33133,940.0011161.666670.251005.00177246.6714770.56133,900.0011158.333330.2510

30、05.00177193.3314766.11133,875.0011156.250.251005.00177160.0014763.33133,850.0011154.166670.251005.00177126.6714760.56133,800.00111500.251005.00177060.0014755.00133,750.0011145.833330.251005.00176993.3314749.44133,700.0011141.666670.251005.00176926.6714743.89131,310.0010942.50.251005.00173740.0014478

31、.33131,050.0010920.833330.251005.00173393.3314449.44130,373.5010864.458330.251005.00172491.3314374.28129,950.0010829.166670.251005.00171926.6714327.22129,675.0010806.250.251005.00171560.0014296.67129,599.9710799.997080.251005.00171459.9514288.33129,380.0010781.666670.251005.00171166.6714263.89128,88

32、0.00107400.251005.00170500.0014208.33128,125.0010677.083330.251005.00169493.3314124.44127,167.5010597.291670.251005.00168216.6714018.06127,065.4010588.783330.251005.00168080.5314006.71126,750.0010562.50.251005.00167660.0013971.67126,650.0010554.166670.251005.00167526.6713960.56125,100.00104250.25100

33、5.00165460.0013788.33125,025.0010418.750.251005.00165360.0013780.00124,520.0010376.666670.251005.00164686.6713723.89124,200.00103500.251005.00164260.0013688.33124,065.4010338.783330.251005.00164080.5313673.38123,000.00102500.251005.00162660.0013555.00122,800.0010233.333330.251005.00162393.3313532.78

34、122,800.0010233.333330.251005.00162393.3313532.78122,700.00102250.251005.00162260.0013521.67121,982.0010165.166670.251005.00161302.6713441.89121,615.0010134.583330.251005.00160813.3313401.11121,541.0010128.416670.251005.00160714.6713392.89121,030.0010085.833330.251005.00160033.3313336.11120,625.0010

35、052.083330.251005.00159493.3313291.11120,467.5010038.958330.251005.00159283.3313273.61120,000.00100000.251005.00158660.0013221.67120,000.00100000.251005.00158660.0013221.67120,000.00100000.251005.00158660.0013221.67120,000.00100000.251005.00158660.0013221.67120,000.00100000.251005.00158660.0013221.6

36、7120,000.00100000.251005.00158660.0013221.67120,000.00100000.251005.00158660.0013221.67119,225.009935.4166670.251005.00157626.6713135.56118,525.009877.0833330.251005.00156693.3313057.78118,415.009867.9166670.251005.00156546.6713045.56117,580.009798.3333330.251005.00155433.3312952.78116,650.009720.83

37、33330.251005.00154193.3312849.44116,375.009697.9166670.251005.00153826.6712818.89116,067.509672.2916670.251005.00153416.6712784.72116,048.509670.7083330.251005.00153391.3312782.61113,126.009427.1666670.251005.00149494.6712457.89109,000.009083.3333330.251005.00143993.3311999.44108,355.559029.6291670.

38、251005.00143134.0711927.84108,000.0090000.251005.00142660.0011888.33108,000.0090000.251005.00142660.0011888.33107,000.008916.6666670.251005.00141326.6711777.22106,580.008881.6666670.251005.00140766.6711730.56105,850.008820.8333330.251005.00139793.3311649.44105,175.008764.5833330.251005.00138893.3311

39、574.44105,000.0087500.251005.00138660.0011555.00105,000.0087500.251005.00138660.0011555.00103,926.008660.50.251005.00137228.0011435.67103,000.008583.3333330.251005.00135993.3311332.78102,965.408580.450.251005.00135947.2011328.93102,150.008512.50.251005.00134860.0011238.33101,592.0084660.251005.00134

40、116.0011176.33101,000.008416.6666670.251005.00133326.6711110.56100,125.008343.750.251005.00132160.0011013.33100,000.008333.3333330.251005.00131993.3310999.44100,000.008333.3333330.251005.00131993.3310999.44100,000.008333.3333330.251005.00131993.3310999.44100,000.008333.3333330.251005.00131993.331099

41、9.44100,000.008333.3333330.251005.00131993.3310999.4499,075.008256.250.251005.00130760.0010896.6799,000.0082500.251005.00130660.0010888.3397,700.008141.6666670.251005.00128926.6710743.8996,800.008066.6666670.251005.00127726.6710643.8996,750.008062.50.251005.00127660.0010638.3396,000.0080000.251005.0

42、0126660.0010555.0095,740.007978.3333330.251005.00126313.3310526.1195,250.007937.50.251005.00125660.0010471.6794,850.007904.1666670.251005.00125126.6710427.2294,500.0078750.251005.00124660.0010388.3393,650.007804.1666670.251005.00123526.6710293.8992,675.007722.9166670.20555.00115150.009595.8392,659.0

43、07721.5833330.20555.00115130.009594.1791,750.007645.8333330.20555.00113993.759499.4890,630.007552.50.20555.00112593.759382.8186,240.157186.6791670.20555.00107106.448925.5485,500.0071250.20555.00106181.258848.4485,000.007083.3333330.20555.00105556.258796.3583,850.006987.50.20555.00104118.758676.5680,

44、400.0067000.20555.0099806.258317.1980,000.006666.6666670.20555.0099306.258275.5278,250.006520.8333330.20555.0097118.758093.2375,227.006268.9166670.20555.0093340.007778.3375,200.006266.6666670.20555.0093306.257775.5274,000.006166.6666670.20555.0091806.257650.5272,000.0060000.20555.0089306.257442.1971

45、,850.005987.50.20555.0089118.757426.5670,615.005884.5833330.20555.0087575.007297.9270,500.0058750.20555.0087431.257285.9469,000.0057500.20555.0085556.257129.6968,250.005687.50.20555.0084618.757051.5666,000.0055000.20555.0081806.256817.1965,565.005463.750.20555.0081262.506771.8865,250.005437.50.20555

46、.0080868.756739.0663,600.0053000.20555.0078806.256567.1961,000.005083.3333330.20555.0075556.256296.3560,750.005062.50.20555.0075243.756270.3160,255.005021.250.20555.0074625.006218.7560,250.005020.8333330.20555.0074618.756218.2360,000.0050000.20555.0074306.256192.1960,000.0050000.20555.0074306.256192

47、.1960,000.0050000.20555.0074306.256192.1959,100.0049250.20555.0073181.256098.4455,000.004583.3333330.20555.0068056.255671.3555,000.004583.3333330.20555.0068056.255671.3554,375.004531.250.20555.0067275.005606.2554,000.0045000.20555.0066806.255567.1953,999.934499.993750.20555.0066806.165567.1851,000.0

48、042500.20555.0063056.255254.6950,000.004166.6666670.20555.0061806.255150.5250,000.004166.6666670.20555.0061806.255150.5248,000.0040000.10105.0053216.674434.7248,000.0040000.10105.0053216.674434.7245,600.0038000.10105.0050550.004212.5045,000.0037500.10105.0049883.334156.9445,000.0037500.10105.0049883

49、.334156.9443,920.0036600.10105.0048683.334056.9443,710.003642.50.10105.0048450.004037.5041,175.003431.250.10105.0045633.333802.7837,500.0031250.10105.0041550.003462.5036,000.0030000.10105.0039883.333323.6135,685.002973.750.10105.0039533.333294.4435,550.002962.50.10105.0039383.333281.9435,100.0029250

50、.10105.0038883.333240.2831,500.0026250.10105.0034883.332906.9430,000.0025000.10105.0033216.672768.0630,000.0025000.10105.0033216.672768.0629,700.0024750.10105.0032883.332740.2828,500.0023750.10105.0031550.002629.1728,350.002362.50.10105.0031383.332615.2826,712.0022260.10105.0029563.332463.6126,100.0

51、021750.10105.0028883.332406.9425,574.002131.1666670.10105.0028298.892358.2424,525.002043.750.10105.0027133.332261.1124,000.0020000.10105.0026550.002212.5024,000.0020000.10105.0026550.002212.5022,500.0018750.10105.0024883.332073.6122,500.0018750.10105.0024883.332073.6122,469.001872.4166670.10105.0024

52、848.892070.7422,000.001833.3333330.10105.0024327.782027.3121,600.0018000.10105.0023883.331990.2821,270.001772.50.10105.0023516.671959.7221,000.0017500.10105.0023216.671934.7220,000.001666.6666670.10105.0022105.561842.1320,000.001666.6666670.10105.0022105.561842.1320,000.001666.6666670.10105.0022105.

53、561842.1318,018.001501.50.10105.0019903.331658.6118,000.0015000.10105.0019883.331656.9417,500.001458.3333330.10105.0019327.781610.6517,413.501451.1250.030.0017952.061496.0116,500.0013750.030.0017010.311417.5315,750.001312.50.030.0016237.111353.0915,255.001271.250.030.0015726.801310.5715,000.0012500.

54、030.0015463.921288.6615,000.0012500.030.0015463.921288.6615,000.0012500.030.0015463.921288.6615,000.0012500.030.0015463.921288.6612,000.0010000.030.0012371.131030.9311,400.009500.030.0011752.58979.3810,800.009000.030.0011134.02927.8410,500.008750.030.0010824.74902.0610,350.00862.50.030.0010670.10889

55、.189,540.007950.030.009835.05819.599,000.007500.030.009278.35773.207,769.00647.41666670.030.008009.28667.444,050.00337.50.030.004175.26347.943749945.9859102142.83 4925178.57相應稅率B 速算扣除數(shù)B 應納稅額0.302755.00140707.140.302755.00126443.000.251005.0093060.000.251005.0090635.330.251005.0090326.670.251005.0082

56、809.670.251005.0082415.000.251005.0078884.670.251005.0078584.820.251005.0077760.000.251005.0077160.000.251005.0076085.000.251005.0075960.330.251005.0075561.670.251005.0074061.670.251005.0074026.670.251005.0072160.000.251005.0071155.000.251005.0070528.330.251005.0069995.000.251005.0069493.330.251005.

57、0069395.000.251005.0069300.000.251005.0068766.670.251005.0068751.500.251005.0068483.500.251005.0068460.000.251005.0068360.000.251005.0068070.170.251005.0067613.170.251005.0067374.830.251005.0067321.670.251005.0067062.800.251005.0067061.670.251005.0066410.000.251005.0066357.330.251005.0065876.670.251

58、005.0065864.000.251005.0065823.320.251005.0065793.330.251005.0064825.000.251005.0064701.670.251005.0064577.000.251005.0064340.670.251005.0064216.670.251005.0064195.000.251005.0064160.000.251005.0063867.270.251005.0063762.800.251005.0063434.830.251005.0062959.990.251005.0062901.670.251005.0062061.670

59、.251005.0062007.330.251005.0061779.470.251005.0061710.000.251005.0061584.830.251005.0061477.330.251005.0061410.670.251005.0061340.670.251005.0061208.330.251005.0060913.000.251005.0060710.000.251005.0060467.500.251005.0060160.000.251005.0059844.000.251005.0059824.330.251005.0059760.000.251005.0059534

60、.470.251005.0059393.330.251005.0059286.670.251005.0059276.670.251005.0059065.000.251005.0058293.330.251005.0058193.330.251005.0057818.170.251005.0057710.000.251005.0057660.000.251005.0057540.000.251005.0057475.000.251005.0056696.130.251005.0056506.330.251005.0056434.000.251005.0056293.330.251005.005