Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
11,330 元
Income Tax
- 788 元
Housing Fund
- 1,360 元
Pension
- 906 元
Medical Insurance
- 227 元
Unemployment
- 56.65 元
Total tax
- 3,337 元
Net pay
* 7,993 元
Marginal tax rate
30.3%
Average tax rate
29.5%
70.5%
Net pay
29.5%
Total tax
Total tax
Net pay
The Taxberg
7,993 元
Net pay
4,458 元
Tax the employer pays
3,337 元
Tax you pay
Total tax paid
7,796 元
Did you know your employer also pays tax on your salary? It costs the employer 4,458 元 to pay you 11,330 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 29.5% tax rate now rises to 49.4%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 135,960 元 a year living in the region of Beijing, China, you will be taxed 40,048 元. That means that your net pay will be 95,912 元 per year, or 7,993 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 102030
25.0%
1
Guangzhou
CNY 96279
29.2%
2
Beijing
CNY 95912
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 117010
13.9%
1
Canada
CNY 101059
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 129012
5.1%
1
Australia
CNY 124170
8.7%
2
Thailand
CNY 123851
8.9%
3
Taiwan
CNY 123400
9.2%
4
South Korea
CNY 116864
14.1%
5
Pakistan
CNY 114764
15.6%
6
New Zealand
CNY 114493
15.8%
7
Indonesia
CNY 113065
16.8%
8
Malaysia
CNY 112704
17.1%
9
Japan
CNY 109209
19.7%
10
Singapore
CNY 108253
20.4%
11
Kazakhstan
CNY 108238
20.4%
12
Philippines
CNY 107395
21.0%
13
Vietnam
CNY 102394
24.7%
14
China
CNY 95912
29.5%
15
India
CNY 93943
30.9%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 129162
5.0%
1
Qatar
CNY 129162
5.0%
2
Bahrain
CNY 125083
8.0%
3
Oman
CNY 125083
8.0%
4
Saudi Arabia
CNY 122364
10.0%
5
Kuwait
CNY 121004
11.0%
6
Israel
CNY 118079
13.2%
7
Egypt
CNY 103965
23.5%
8
Lebanon
CNY 103336
24.0%
9
Turkey
CNY 78107
42.6%
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.