Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,462 元
Income Tax
- 643 元
Housing Fund
- 1,135 元
Pension
- 757 元
Medical Insurance
- 189 元
Unemployment
- 47.31 元
Total tax
- 2,772 元
Net pay
* 6,690 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
6,690 元
Net pay
3,723 元
Tax the employer pays
2,772 元
Tax you pay
Total tax paid
6,496 元
Did you know your employer also pays tax on your salary? It costs the employer 3,723 元 to pay you 9,462 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 113,544 元 a year living in the region of Beijing, China, you will be taxed 33,267 元. That means that your net pay will be 80,277 元 per year, or 6,690 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 85386
24.8%
1
Guangzhou
CNY 80584
29.0%
2
Beijing
CNY 80277
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 99664
12.2%
1
Canada
CNY 85403
24.8%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 103045
9.3%
1
Guatemala
CNY 102657
9.6%
2
Ecuador
CNY 101748
10.4%
3
Costa Rica
CNY 101622
10.5%
4
Colombia
CNY 100797
11.2%
5
Panama
CNY 97817
13.9%
6
Chile
CNY 92630
18.4%
7
Mexico
CNY 92386
18.6%
8
Uruguay
CNY 89158
21.5%
9
Peru
CNY 88090
22.4%
10
Brazil
CNY 86374
23.9%
11
Argentina
CNY 73753
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 96991
14.6%
1
Mozambique
CNY 85733
24.5%
2
Morocco
CNY 84220
25.8%
3
Angola
CNY 83854
26.2%
4
Kenya
CNY 83138
26.8%
5
Ivory Coast
CNY 82553
27.3%
6
Ghana
CNY 82236
27.6%
7
Nigeria
CNY 78130
31.2%
8
Cameroon
CNY 78099
31.2%
9
Uganda
CNY 75926
33.1%
10
Senegal
CNY 75245
33.7%
11
Zambia
CNY 71938
36.6%
12
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.