Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,447 元
Income Tax
- 642 元
Housing Fund
- 1,134 元
Pension
- 756 元
Medical Insurance
- 189 元
Unemployment
- 47.24 元
Total tax
- 2,768 元
Net pay
* 6,679 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
6,679 元
Net pay
3,717 元
Tax the employer pays
2,768 元
Tax you pay
Total tax paid
6,485 元
Did you know your employer also pays tax on your salary? It costs the employer 3,717 元 to pay you 9,447 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 113,364 元 a year living in the region of Beijing, China, you will be taxed 33,213 元. That means that your net pay will be 80,151 元 per year, or 6,679 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 85253
24.8%
1
Guangzhou
CNY 80457
29.0%
2
Beijing
CNY 80151
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 99524
12.2%
1
Canada
CNY 85280
24.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 107675
5.0%
1
Australia
CNY 107533
5.1%
2
Thailand
CNY 104500
7.8%
3
Taiwan
CNY 103341
8.8%
4
South Korea
CNY 98685
13.0%
5
Pakistan
CNY 97817
13.7%
6
New Zealand
CNY 96166
15.2%
7
Malaysia
CNY 95957
15.4%
8
Indonesia
CNY 95757
15.5%
9
Japan
CNY 91771
19.1%
10
Philippines
CNY 91647
19.2%
11
Singapore
CNY 90612
20.1%
12
Kazakhstan
CNY 89977
20.6%
13
Vietnam
CNY 86820
23.4%
14
India
CNY 81108
28.5%
15
China
CNY 80151
29.3%
16
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.