According to the relevant laws and regulations, individual residents get a one-time bonus for the whole year, which is in line with the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Getting a One-time Bonus for the Whole Year. Before 365438+February 0, 2023, it will not be incorporated into the comprehensive income of that year. Divide the annual one-time bonus income by the amount obtained in June 65438+February, and determine the applicable tax rate and rate according to the monthly comprehensive income tax rate table.

Therefore, the tax payable =100000 * 45%-15160 = 434840 yuan.