Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
11,538 元
Income Tax
- 804 元
Housing Fund
- 1,385 元
Pension
- 923 元
Medical Insurance
- 231 元
Unemployment
- 57.69 元
Total tax
- 3,400 元
Net pay
* 8,138 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
8,138 元
Net pay
4,540 元
Tax the employer pays
3,400 元
Tax you pay
Total tax paid
7,940 元
Did you know your employer also pays tax on your salary? It costs the employer 4,540 元 to pay you 11,538 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 138,456 元 a year living in the region of Beijing, China, you will be taxed 40,803 元. That means that your net pay will be 97,653 元 per year, or 8,138 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 103884
25.0%
1
Guangzhou
CNY 98027
29.2%
2
Beijing
CNY 97653
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 118934
14.1%
1
Canada
CNY 102909
25.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 125180
9.6%
1
Puerto Rico
CNY 124308
10.2%
2
Costa Rica
CNY 123918
10.5%
3
Ecuador
CNY 122142
11.8%
4
Colombia
CNY 119914
13.4%
5
Panama
CNY 116663
15.7%
6
Chile
CNY 112337
18.9%
7
Mexico
CNY 110789
20.0%
8
Peru
CNY 106836
22.8%
9
Brazil
CNY 104435
24.6%
10
Uruguay
CNY 103122
25.5%
11
Argentina
CNY 89946
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 115426
16.6%
1
Mozambique
CNY 103670
25.1%
2
Angola
CNY 101977
26.4%
3
Kenya
CNY 100577
27.4%
4
Morocco
CNY 100005
27.8%
5
Ivory Coast
CNY 98951
28.5%
6
Ghana
CNY 98789
28.7%
7
Nigeria
CNY 95075
31.3%
8
Cameroon
CNY 93196
32.7%
9
Uganda
CNY 92119
33.5%
10
Senegal
CNY 90827
34.4%
11
Zambia
CNY 87258
37.0%
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.