Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
119,578 元
Income Tax
- 30,089 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 36,878 元
Net pay
* 82,700 元
Marginal tax rate
43.0%
Average tax rate
30.8%
69.2%
Net pay
30.8%
Total tax
Total tax
Net pay
Summary
If you make 1,434,936 元 a year living in the region of Beijing, China, you will be taxed 442,541 元. That means that your net pay will be 992,395 元 per year, or 82,700 元 per month. Your average tax rate is 30.8% 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 1001989
30.2%
1
Beijing
CNY 992395
30.8%
2
Guangzhou
CNY 991588
30.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 968538
32.5%
1
Canada
CNY 834548
41.8%
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.