Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
91,867 元
Income Tax
- 18,171 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 24,960 元
Net pay
* 66,907 元
Marginal tax rate
43.0%
Average tax rate
27.2%
72.8%
Net pay
27.2%
Total tax
Total tax
Net pay
The Taxberg
66,907 元
Net pay
11,545 元
Tax the employer pays
24,960 元
Tax you pay
Total tax paid
36,504 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 91,867 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
35.3%
So, with you and the employer both paying tax, what used to be a 27.2% tax rate now rises to 35.3%, meaning your real tax rate is actually 8.1% higher than what it seemed at first.
Summary
If you make 1,102,404 元 a year living in the region of Beijing, China, you will be taxed 299,518 元. That means that your net pay will be 802,886 元 per year, or 66,907 元 per month. Your average tax rate is 27.2% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 819097
25.7%
1
Beijing
CNY 802886
27.2%
2
Guangzhou
CNY 801987
27.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 752944
31.7%
1
Canada
CNY 676594
38.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 943024
14.5%
1
Hong Kong
CNY 938711
14.9%
2
Singapore
CNY 906107
17.8%
3
Taiwan
CNY 838458
23.9%
4
Thailand
CNY 813612
26.2%
5
China
CNY 802886
27.2%
6
Indonesia
CNY 772077
30.0%
7
New Zealand
CNY 749418
32.0%
8
Pakistan
CNY 748859
32.1%
9
South Korea
CNY 748466
32.1%
10
Japan
CNY 740075
32.9%
11
Malaysia
CNY 736253
33.2%
12
Philippines
CNY 734994
33.3%
13
Vietnam
CNY 728419
33.9%
14
Australia
CNY 723134
34.4%
15
India
CNY 593798
46.1%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 981325
11.0%
1
Costa Rica
CNY 821846
25.5%
2
Chile
CNY 809899
26.5%
3
Colombia
CNY 807667
26.7%
4
Uruguay
CNY 804320
27.0%
5
Brazil
CNY 803298
27.1%
6
Panama
CNY 783901
28.9%
7
Puerto Rico
CNY 750690
31.9%
8
Mexico
CNY 748638
32.1%
9
Peru
CNY 732154
33.6%
10
Ecuador
CNY 727431
34.0%
11
Argentina
CNY 716512
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 803250
27.1%
1
Kenya
CNY 775340
29.7%
2
Nigeria
CNY 750752
31.9%
3
Ivory Coast
CNY 743595
32.6%
4
Ghana
CNY 736441
33.2%
5
Mozambique
CNY 732527
33.6%
6
Morocco
CNY 684356
37.9%
7
Cameroon
CNY 680095
38.3%
8
Zambia
CNY 680086
38.3%
9
South Africa
CNY 678147
38.5%
10
Senegal
CNY 669700
39.3%
11
Uganda
CNY 632113
42.7%
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.