Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
11,241 元
Income Tax
- 781 元
Housing Fund
- 1,349 元
Pension
- 899 元
Medical Insurance
- 225 元
Unemployment
- 56.21 元
Total tax
- 3,310 元
Net pay
* 7,931 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
7,931 元
Net pay
4,423 元
Tax the employer pays
3,310 元
Tax you pay
Total tax paid
7,734 元
Did you know your employer also pays tax on your salary? It costs the employer 4,423 元 to pay you 11,241 元. In other words, every time you spend 10 元 of your hard-earned money, 6.88 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 29.4% tax rate now rises to 49.4%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 134,892 元 a year living in the region of Beijing, China, you will be taxed 39,725 元. That means that your net pay will be 95,167 元 per year, or 7,931 元 per month. Your average tax rate is 29.5% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 101237
24.9%
1
Guangzhou
CNY 95531
29.2%
2
Beijing
CNY 95167
29.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 116184
13.9%
1
Canada
CNY 100267
25.7%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 112789
16.4%
1
Mozambique
CNY 101103
25.1%
2
Angola
CNY 99385
26.3%
3
Kenya
CNY 98082
27.3%
4
Morocco
CNY 97787
27.5%
5
Ivory Coast
CNY 96605
28.4%
6
Ghana
CNY 96431
28.5%
7
Nigeria
CNY 92651
31.3%
8
Cameroon
CNY 91026
32.5%
9
Uganda
CNY 89802
33.4%
10
Senegal
CNY 88612
34.3%
11
Zambia
CNY 85067
36.9%
12
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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.