Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
140,000 元
Income Tax
- 39,105 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 45,894 元
Net pay
* 94,106 元
Marginal tax rate
45.0%
Average tax rate
32.8%
67.2%
Net pay
32.8%
Total tax
Total tax
Net pay
The Taxberg
94,106 元
Net pay
11,545 元
Tax the employer pays
45,894 元
Tax you pay
Total tax paid
57,439 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 140,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.10 元 goes to the government.
Real tax rate
37.9%
So, with you and the employer both paying tax, what used to be a 32.8% tax rate now rises to 37.9%, meaning your real tax rate is actually 5.1% higher than what it seemed at first.
Summary
If you make 1,680,000 元 a year living in the region of Beijing, China, you will be taxed 550,729 元. That means that your net pay will be 1,129,271 元 per year, or 94,106 元 per month. Your average tax rate is 32.8% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 1136775
32.3%
1
Beijing
CNY 1129271
32.8%
2
Guangzhou
CNY 1128492
32.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1103927
34.3%
1
Canada
CNY 949663
43.5%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1223451
27.2%
1
Kenya
CNY 1179658
29.8%
2
Nigeria
CNY 1143633
31.9%
3
Ivory Coast
CNY 1137703
32.3%
4
Ghana
CNY 1118520
33.4%
5
Mozambique
CNY 1107965
34.1%
6
Zambia
CNY 1035308
38.4%
7
Morocco
CNY 1034372
38.4%
8
Cameroon
CNY 1031765
38.6%
9
Senegal
CNY 1016257
39.5%
10
South Africa
CNY 995824
40.7%
11
Uganda
CNY 949791
43.5%
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.