Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,365 元
Income Tax
- 558 元
Housing Fund
- 1,004 元
Pension
- 669 元
Medical Insurance
- 167 元
Unemployment
- 41.83 元
Total tax
- 2,440 元
Net pay
* 5,925 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
5,925 元
Net pay
3,292 元
Tax the employer pays
2,440 元
Tax you pay
Total tax paid
5,732 元
Did you know your employer also pays tax on your salary? It costs the employer 3,292 元 to pay you 8,365 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 100,380 元 a year living in the region of Beijing, China, you will be taxed 29,285 元. That means that your net pay will be 71,095 元 per year, or 5,925 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 75612
24.7%
1
Guangzhou
CNY 71366
28.9%
2
Beijing
CNY 71095
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 89420
10.9%
1
Canada
CNY 76238
24.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 91810
8.5%
1
Guatemala
CNY 90755
9.6%
2
Ecuador
CNY 90441
9.9%
3
Colombia
CNY 90378
10.0%
4
Costa Rica
CNY 89840
10.5%
5
Panama
CNY 87859
12.5%
6
Mexico
CNY 82419
17.9%
7
Chile
CNY 82217
18.1%
8
Uruguay
CNY 79691
20.6%
9
Peru
CNY 78184
22.1%
10
Brazil
CNY 77493
22.8%
11
Argentina
CNY 65197
35.1%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 87250
13.1%
1
Mozambique
CNY 76255
24.0%
2
Morocco
CNY 75729
24.6%
3
Angola
CNY 74277
26.0%
4
Kenya
CNY 73924
26.4%
5
Ivory Coast
CNY 73888
26.4%
6
Ghana
CNY 73042
27.2%
7
Cameroon
CNY 70174
30.1%
8
Nigeria
CNY 69176
31.1%
9
Uganda
CNY 67369
32.9%
10
Senegal
CNY 66952
33.3%
11
Zambia
CNY 63842
36.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 95361
5.0%
1
Qatar
CNY 95361
5.0%
2
Bahrain
CNY 92350
8.0%
3
Oman
CNY 92350
8.0%
4
Saudi Arabia
CNY 90342
10.0%
5
Kuwait
CNY 89338
11.0%
6
Israel
CNY 87180
13.2%
7
Egypt
CNY 77280
23.0%
8
Lebanon
CNY 76651
23.6%
9
Turkey
CNY 55606
44.6%
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.