Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
11,365 元
Income Tax
- 791 元
Housing Fund
- 1,364 元
Pension
- 909 元
Medical Insurance
- 227 元
Unemployment
- 56.83 元
Total tax
- 3,348 元
Net pay
* 8,017 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
8,017 元
Net pay
4,472 元
Tax the employer pays
3,348 元
Tax you pay
Total tax paid
7,820 元
Did you know your employer also pays tax on your salary? It costs the employer 4,472 元 to pay you 11,365 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 136,380 元 a year living in the region of Beijing, China, you will be taxed 40,175 元. That means that your net pay will be 96,205 元 per year, or 8,017 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 102342
25.0%
1
Guangzhou
CNY 96573
29.2%
2
Beijing
CNY 96205
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 117335
14.0%
1
Canada
CNY 101370
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 129408
5.1%
1
Australia
CNY 124474
8.7%
2
Thailand
CNY 124208
8.9%
3
Taiwan
CNY 123765
9.3%
4
South Korea
CNY 117192
14.1%
5
Pakistan
CNY 115079
15.6%
6
New Zealand
CNY 114834
15.8%
7
Indonesia
CNY 113371
16.9%
8
Malaysia
CNY 112996
17.2%
9
Japan
CNY 109532
19.7%
10
Singapore
CNY 108580
20.4%
11
Kazakhstan
CNY 108578
20.4%
12
Philippines
CNY 107687
21.0%
13
Vietnam
CNY 102676
24.7%
14
China
CNY 96205
29.5%
15
India
CNY 94182
30.9%
16
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.