Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,362 元
Income Tax
- 558 元
Housing Fund
- 1,003 元
Pension
- 669 元
Medical Insurance
- 167 元
Unemployment
- 41.81 元
Total tax
- 2,440 元
Net pay
* 5,922 元
Marginal tax rate
30.3%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
The Taxberg
5,922 元
Net pay
3,290 元
Tax the employer pays
2,440 元
Tax you pay
Total tax paid
5,730 元
Did you know your employer also pays tax on your salary? It costs the employer 3,290 元 to pay you 8,362 元. In other words, every time you spend 10 元 of your hard-earned money, 6.85 元 goes to the government.
Real tax rate
49.2%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 49.2%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 100,344 元 a year living in the region of Beijing, China, you will be taxed 29,274 元. That means that your net pay will be 71,070 元 per year, or 5,922 元 per month. Your average tax rate is 29.2% 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 75585
24.7%
1
Guangzhou
CNY 71341
28.9%
2
Beijing
CNY 71070
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 89392
10.9%
1
Canada
CNY 76212
24.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 91779
8.5%
1
Guatemala
CNY 90723
9.6%
2
Ecuador
CNY 90410
9.9%
3
Colombia
CNY 90348
10.0%
4
Costa Rica
CNY 89808
10.5%
5
Panama
CNY 87831
12.5%
6
Mexico
CNY 82392
17.9%
7
Chile
CNY 82189
18.1%
8
Uruguay
CNY 79665
20.6%
9
Peru
CNY 78157
22.1%
10
Brazil
CNY 77471
22.8%
11
Argentina
CNY 65173
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 87223
13.1%
1
Mozambique
CNY 76229
24.0%
2
Morocco
CNY 75705
24.6%
3
Angola
CNY 74251
26.0%
4
Kenya
CNY 73898
26.4%
5
Ivory Coast
CNY 73864
26.4%
6
Ghana
CNY 73016
27.2%
7
Cameroon
CNY 70152
30.1%
8
Nigeria
CNY 69151
31.1%
9
Uganda
CNY 67346
32.9%
10
Senegal
CNY 66929
33.3%
11
Zambia
CNY 63820
36.4%
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.