Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
90,979 元
Income Tax
- 17,789 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 24,578 元
Net pay
* 66,401 元
Marginal tax rate
43.0%
Average tax rate
27.0%
73.0%
Net pay
27.0%
Total tax
Total tax
Net pay
The Taxberg
66,401 元
Net pay
11,545 元
Tax the employer pays
24,578 元
Tax you pay
Total tax paid
36,122 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 90,979 元. In other words, every time you spend 10 元 of your hard-earned money, 3.97 元 goes to the government.
Real tax rate
35.2%
So, with you and the employer both paying tax, what used to be a 27% tax rate now rises to 35.2%, meaning your real tax rate is actually 8.2% higher than what it seemed at first.
Summary
If you make 1,091,748 元 a year living in the region of Beijing, China, you will be taxed 294,934 元. That means that your net pay will be 796,814 元 per year, or 66,401 元 per month. Your average tax rate is 27.0% and your marginal tax rate is 43.0%. 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 43.01 元, hence, your net pay will only increase by 56.99 元.
Bonus Example
A 1,000 元 bonus will generate an extra 570 元 of net incomes. A 5,000 元 bonus will generate an extra 2,850 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 813236
25.5%
1
Beijing
CNY 796814
27.0%
2
Guangzhou
CNY 795911
27.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 745833
31.7%
1
Canada
CNY 671532
38.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 933434
14.5%
1
Hong Kong
CNY 929866
14.8%
2
Singapore
CNY 897518
17.8%
3
Taiwan
CNY 831920
23.8%
4
Thailand
CNY 806608
26.1%
5
China
CNY 796814
27.0%
6
Indonesia
CNY 764874
29.9%
7
New Zealand
CNY 742918
32.0%
8
South Korea
CNY 742474
32.0%
9
Pakistan
CNY 741933
32.0%
10
Japan
CNY 733514
32.8%
11
Malaysia
CNY 729540
33.2%
12
Philippines
CNY 728368
33.3%
13
Vietnam
CNY 721492
33.9%
14
Australia
CNY 717486
34.3%
15
India
CNY 588244
46.1%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1037161
5.0%
1
Qatar
CNY 1037161
5.0%
2
Bahrain
CNY 1016338
6.9%
3
Kuwait
CNY 1015127
7.0%
4
Oman
CNY 1004408
8.0%
5
Saudi Arabia
CNY 987748
9.5%
6
Egypt
CNY 820806
24.8%
7
Lebanon
CNY 820177
24.9%
8
Israel
CNY 705462
35.4%
9
Turkey
CNY 637228
41.6%
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.