Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
108,000 元
Income Tax
- 25,109 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 31,899 元
Net pay
* 76,101 元
Marginal tax rate
43.0%
Average tax rate
29.5%
70.5%
Net pay
29.5%
Total tax
Total tax
Net pay
The Taxberg
76,101 元
Net pay
11,545 元
Tax the employer pays
31,899 元
Tax you pay
Total tax paid
43,443 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 108,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.02 元 goes to the government.
Real tax rate
36.3%
So, with you and the employer both paying tax, what used to be a 29.5% tax rate now rises to 36.3%, meaning your real tax rate is actually 6.8% higher than what it seemed at first.
Summary
If you make 1,296,000 元 a year living in the region of Beijing, China, you will be taxed 382,784 元. That means that your net pay will be 913,216 元 per year, or 76,101 元 per month. Your average tax rate is 29.5% 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 925575
28.6%
1
Beijing
CNY 913216
29.5%
2
Guangzhou
CNY 912370
29.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 883213
31.9%
1
Canada
CNY 768553
40.7%
2
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.