Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
179,996 元
Income Tax
- 57,103 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 63,892 元
Net pay
* 116,104 元
Marginal tax rate
45.0%
Average tax rate
35.5%
64.5%
Net pay
35.5%
Total tax
Total tax
Net pay
The Taxberg
116,104 元
Net pay
11,545 元
Tax the employer pays
63,892 元
Tax you pay
Total tax paid
75,437 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 179,996 元. In other words, every time you spend 10 元 of your hard-earned money, 4.19 元 goes to the government.
Real tax rate
39.4%
So, with you and the employer both paying tax, what used to be a 35.5% tax rate now rises to 39.4%, meaning your real tax rate is actually 3.9% higher than what it seemed at first.
Summary
If you make 2,159,952 元 a year living in the region of Beijing, China, you will be taxed 766,708 元. That means that your net pay will be 1,393,244 元 per year, or 116,104 元 per month. Your average tax rate is 35.5% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 1400748
35.1%
1
Beijing
CNY 1393244
35.5%
2
Guangzhou
CNY 1392466
35.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1367953
36.7%
1
Canada
CNY 1172699
45.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1917341
11.2%
1
Brazil
CNY 1570020
27.3%
2
Costa Rica
CNY 1531725
29.1%
3
Uruguay
CNY 1509030
30.1%
4
Panama
CNY 1489814
31.0%
5
Colombia
CNY 1487845
31.1%
6
Chile
CNY 1472197
31.8%
7
Mexico
CNY 1438808
33.4%
8
Puerto Rico
CNY 1437497
33.5%
9
Argentina
CNY 1403919
35.0%
10
Peru
CNY 1379902
36.1%
11
Ecuador
CNY 1330725
38.4%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1572616
27.2%
1
Kenya
CNY 1515624
29.8%
2
Nigeria
CNY 1470097
31.9%
3
Ivory Coast
CNY 1465186
32.2%
4
Ghana
CNY 1436009
33.5%
5
Mozambique
CNY 1419933
34.3%
6
Zambia
CNY 1330478
38.4%
7
Morocco
CNY 1325217
38.7%
8
Cameroon
CNY 1323983
38.7%
9
Senegal
CNY 1304229
39.6%
10
South Africa
CNY 1259798
41.7%
11
Uganda
CNY 1213764
43.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 2083331
3.6%
1
Bahrain
CNY 2073860
4.0%
2
Saudi Arabia
CNY 2055952
4.8%
3
United Arab Emirates
CNY 2051954
5.0%
4
Qatar
CNY 2051954
5.0%
5
Oman
CNY 1987156
8.0%
6
Egypt
CNY 1621959
24.9%
7
Lebanon
CNY 1621330
24.9%
8
Turkey
CNY 1259361
41.7%
9
Israel
CNY 1256843
41.8%
10
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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.