Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,308 元
Income Tax
- 631 元
Housing Fund
- 1,117 元
Pension
- 745 元
Medical Insurance
- 186 元
Unemployment
- 46.54 元
Total tax
- 2,726 元
Net pay
* 6,582 元
Marginal tax rate
30.3%
Average tax rate
29.3%
70.7%
Net pay
29.3%
Total tax
Total tax
Net pay
The Taxberg
6,582 元
Net pay
3,663 元
Tax the employer pays
2,726 元
Tax you pay
Total tax paid
6,388 元
Did you know your employer also pays tax on your salary? It costs the employer 3,663 元 to pay you 9,308 元. In other words, every time you spend 10 元 of your hard-earned money, 6.86 元 goes to the government.
Real tax rate
49.3%
So, with you and the employer both paying tax, what used to be a 29.3% tax rate now rises to 49.3%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 111,696 元 a year living in the region of Beijing, China, you will be taxed 32,708 元. That means that your net pay will be 78,988 元 per year, or 6,582 元 per month. Your average tax rate is 29.3% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 84014
24.8%
1
Guangzhou
CNY 79290
29.0%
2
Beijing
CNY 78988
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 98227
12.1%
1
Canada
CNY 84144
24.7%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 95624
14.4%
1
Mozambique
CNY 84402
24.4%
2
Morocco
CNY 83028
25.7%
3
Angola
CNY 82510
26.1%
4
Kenya
CNY 81845
26.7%
5
Ivory Coast
CNY 81336
27.2%
6
Ghana
CNY 80989
27.5%
7
Cameroon
CNY 76986
31.1%
8
Nigeria
CNY 76873
31.2%
9
Uganda
CNY 74725
33.1%
10
Senegal
CNY 74081
33.7%
11
Zambia
CNY 70801
36.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 106111
5.0%
1
Qatar
CNY 106111
5.0%
2
Bahrain
CNY 102760
8.0%
3
Oman
CNY 102760
8.0%
4
Saudi Arabia
CNY 100526
10.0%
5
Kuwait
CNY 99409
11.0%
6
Israel
CNY 97008
13.2%
7
Egypt
CNY 85767
23.2%
8
Lebanon
CNY 85138
23.8%
9
Turkey
CNY 62763
43.8%
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.