The withholding tax rate for personal wages and salaries of residents:

1. The accumulated withholding taxable income does not exceed 36, yuan, and the withholding rate is 3%, with a quick deduction of

2. The accumulated withholding taxable income exceeds 36, yuan to 144, yuan, with a withholding rate of 1% and a quick deduction of 2,52;

3. The withholding rate is 2% for the accumulated withholding taxable income exceeding 144, yuan to 3, yuan, and the quick deduction is 16,92;

4. The withholding rate is 25% for the part of accumulated withholding taxable income exceeding RMB 3, to RMB 42,, and the quick deduction is 31,92;

5. The withholding rate is 3% for the part of accumulated withholding taxable income exceeding 42, yuan to 66, yuan, and the quick deduction is 52,92;

6. The withholding rate is 35% for the part of accumulated withholding taxable income exceeding 66, yuan to 96, yuan, and the quick deduction is 85,92;

7. The withholding rate is 45% for the part of accumulated withholding taxable income exceeding 96, yuan, and the quick deduction is 181,92.