Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
12,317 元
Income Tax
- 865 元
Housing Fund
- 1,478 元
Pension
- 985 元
Medical Insurance
- 246 元
Unemployment
- 61.59 元
Total tax
- 3,636 元
Net pay
* 8,681 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
8,681 元
Net pay
4,847 元
Tax the employer pays
3,636 元
Tax you pay
Total tax paid
8,483 元
Did you know your employer also pays tax on your salary? It costs the employer 4,847 元 to pay you 12,317 元. In other words, every time you spend 10 元 of your hard-earned money, 6.89 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 147,804 元 a year living in the region of Beijing, China, you will be taxed 43,631 元. That means that your net pay will be 104,173 元 per year, or 8,681 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 110824
25.0%
1
Guangzhou
CNY 104572
29.2%
2
Beijing
CNY 104173
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 126062
14.7%
1
Canada
CNY 109839
25.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 133632
9.6%
1
Puerto Rico
CNY 132286
10.5%
2
Costa Rica
CNY 132229
10.5%
3
Ecuador
CNY 129674
12.3%
4
Colombia
CNY 127019
14.1%
5
Panama
CNY 123735
16.3%
6
Chile
CNY 119731
19.0%
7
Mexico
CNY 117679
20.4%
8
Peru
CNY 113870
23.0%
9
Brazil
CNY 111213
24.8%
10
Uruguay
CNY 108962
26.3%
11
Argentina
CNY 96022
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 121949
17.5%
1
Mozambique
CNY 110400
25.3%
2
Angola
CNY 108778
26.4%
3
Kenya
CNY 107120
27.5%
4
Morocco
CNY 105820
28.4%
5
Ivory Coast
CNY 105104
28.9%
6
Ghana
CNY 104973
29.0%
7
Nigeria
CNY 101433
31.4%
8
Cameroon
CNY 98887
33.1%
9
Uganda
CNY 98195
33.6%
10
Senegal
CNY 96637
34.6%
11
Zambia
CNY 93007
37.1%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 140414
5.0%
1
Qatar
CNY 140414
5.0%
2
Bahrain
CNY 135980
8.0%
3
Oman
CNY 135980
8.0%
4
Saudi Arabia
CNY 133024
10.0%
5
Kuwait
CNY 131546
11.0%
6
Israel
CNY 128243
13.2%
7
Egypt
CNY 112848
23.7%
8
Lebanon
CNY 112219
24.1%
9
Turkey
CNY 85598
42.1%
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.