Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
10,288 元
Income Tax
- 707 元
Housing Fund
- 1,235 元
Pension
- 823 元
Medical Insurance
- 206 元
Unemployment
- 51.44 元
Total tax
- 3,022 元
Net pay
* 7,266 元
Marginal tax rate
30.3%
Average tax rate
29.4%
70.6%
Net pay
29.4%
Total tax
Total tax
Net pay
The Taxberg
7,266 元
Net pay
4,048 元
Tax the employer pays
3,022 元
Tax you pay
Total tax paid
7,070 元
Did you know your employer also pays tax on your salary? It costs the employer 4,048 元 to pay you 10,288 元. In other words, every time you spend 10 元 of your hard-earned money, 6.87 元 goes to the government.
Real tax rate
49.3%
So, with you and the employer both paying tax, what used to be a 29.4% tax rate now rises to 49.3%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 123,456 元 a year living in the region of Beijing, China, you will be taxed 36,265 元. That means that your net pay will be 87,191 元 per year, or 7,266 元 per month. Your average tax rate is 29.4% and your marginal tax rate is 30.3%. 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 30.25 元, hence, your net pay will only increase by 69.75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 698 元 of net incomes. A 5,000 元 bonus will generate an extra 3,488 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 92746
24.9%
1
Guangzhou
CNY 87524
29.1%
2
Beijing
CNY 87191
29.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 107340
13.1%
1
Canada
CNY 92156
25.4%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 111618
9.6%
1
Puerto Rico
CNY 111505
9.7%
2
Costa Rica
CNY 110493
10.5%
3
Ecuador
CNY 109919
11.0%
4
Colombia
CNY 108403
12.2%
5
Panama
CNY 105316
14.7%
6
Chile
CNY 100471
18.6%
7
Mexico
CNY 99734
19.2%
8
Peru
CNY 95549
22.6%
9
Uruguay
CNY 94764
23.2%
10
Brazil
CNY 93560
24.2%
11
Argentina
CNY 80196
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 117283
5.0%
1
Qatar
CNY 117283
5.0%
2
Bahrain
CNY 113579
8.0%
3
Oman
CNY 113579
8.0%
4
Saudi Arabia
CNY 111110
10.0%
5
Kuwait
CNY 109876
11.0%
6
Israel
CNY 107222
13.2%
7
Egypt
CNY 94587
23.4%
8
Lebanon
CNY 93958
23.9%
9
Turkey
CNY 70200
43.1%
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.