Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
101,099 元
Income Tax
- 22,141 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 28,931 元
Net pay
* 72,168 元
Marginal tax rate
43.0%
Average tax rate
28.6%
71.4%
Net pay
28.6%
Total tax
Total tax
Net pay
The Taxberg
72,168 元
Net pay
11,545 元
Tax the employer pays
28,931 元
Tax you pay
Total tax paid
40,475 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 101,099 元. In other words, every time you spend 10 元 of your hard-earned money, 4 元 goes to the government.
Real tax rate
35.9%
So, with you and the employer both paying tax, what used to be a 28.6% tax rate now rises to 35.9%, meaning your real tax rate is actually 7.3% higher than what it seemed at first.
Summary
If you make 1,213,188 元 a year living in the region of Beijing, China, you will be taxed 347,166 元. That means that your net pay will be 866,022 元 per year, or 72,168 元 per month. Your average tax rate is 28.6% and your marginal tax rate is 43.0%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed 43.01 元, hence, your net pay will only increase by 56.99 元.
Bonus Example
A 1,000 元 bonus will generate an extra 570 元 of net incomes. A 5,000 元 bonus will generate an extra 2,850 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 880028
27.5%
1
Beijing
CNY 866022
28.6%
2
Guangzhou
CNY 865153
28.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 827159
31.8%
1
Canada
CNY 729217
39.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1042730
14.1%
1
Hong Kong
CNY 1030662
15.1%
2
Singapore
CNY 995399
18.0%
3
Taiwan
CNY 906433
25.3%
4
Thailand
CNY 886424
26.9%
5
China
CNY 866022
28.6%
6
Indonesia
CNY 846967
30.2%
7
Pakistan
CNY 820869
32.3%
8
New Zealand
CNY 816996
32.7%
9
South Korea
CNY 810758
33.2%
10
Japan
CNY 806977
33.5%
11
Malaysia
CNY 806044
33.6%
12
Philippines
CNY 803881
33.7%
13
Vietnam
CNY 800428
34.0%
14
Australia
CNY 781850
35.6%
15
India
CNY 651539
46.3%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1152529
5.0%
1
Qatar
CNY 1152529
5.0%
2
Kuwait
CNY 1136567
6.3%
3
Bahrain
CNY 1136564
6.3%
4
Oman
CNY 1116133
8.0%
5
Saudi Arabia
CNY 1109188
8.6%
6
Egypt
CNY 911886
24.8%
7
Lebanon
CNY 911257
24.9%
8
Israel
CNY 771791
36.4%
9
Turkey
CNY 707956
41.6%
10
Show more
NOTE* Withholding is calculated based on the Beijing tables of China, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.