Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,488 元
Income Tax
- 645 元
Housing Fund
- 1,139 元
Pension
- 759 元
Medical Insurance
- 190 元
Unemployment
- 47.44 元
Total tax
- 2,780 元
Net pay
* 6,708 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
6,708 元
Net pay
3,734 元
Tax the employer pays
2,780 元
Tax you pay
Total tax paid
6,514 元
Did you know your employer also pays tax on your salary? It costs the employer 3,734 元 to pay you 9,488 元. In other words, every time you spend 10 元 of your hard-earned money, 6.87 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 113,856 元 a year living in the region of Beijing, China, you will be taxed 33,361 元. That means that your net pay will be 80,495 元 per year, or 6,708 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 85618
24.8%
1
Guangzhou
CNY 80802
29.0%
2
Beijing
CNY 80495
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 113499
0.3%
1
Ireland
CNY 112963
0.8%
2
Switzerland
CNY 105779
7.1%
3
Spain
CNY 103868
8.8%
4
France
CNY 100189
12.0%
5
Norway
CNY 99594
12.5%
6
Russia
CNY 99055
13.0%
7
Luxembourg
CNY 97963
14.0%
8
Austria
CNY 96348
15.4%
9
Italy
CNY 94113
17.3%
10
Czech Republic
CNY 93599
17.8%
11
Hungary
CNY 92793
18.5%
12
Ukraine
CNY 91654
19.5%
13
Germany
CNY 91075
20.0%
14
Greece
CNY 86262
24.2%
15
Sweden
CNY 85614
24.8%
16
Poland
CNY 81699
28.2%
17
Portugal
CNY 78068
31.4%
18
Finland
CNY 77592
31.9%
19
Belgium
CNY 76338
33.0%
20
Denmark
CNY 76163
33.1%
21
Netherlands
CNY 71646
37.1%
22
Romania
CNY 66606
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 99907
12.3%
1
Canada
CNY 85615
24.8%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 103311
9.3%
1
Guatemala
CNY 102939
9.6%
2
Ecuador
CNY 102016
10.4%
3
Costa Rica
CNY 101901
10.5%
4
Colombia
CNY 101036
11.3%
5
Panama
CNY 98053
13.9%
6
Chile
CNY 92877
18.4%
7
Mexico
CNY 92620
18.7%
8
Uruguay
CNY 89382
21.5%
9
Peru
CNY 88325
22.4%
10
Brazil
CNY 86600
23.9%
11
Argentina
CNY 73956
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 97222
14.6%
1
Mozambique
CNY 85958
24.5%
2
Morocco
CNY 84422
25.9%
3
Angola
CNY 84081
26.2%
4
Kenya
CNY 83357
26.8%
5
Ivory Coast
CNY 82758
27.3%
6
Ghana
CNY 82446
27.6%
7
Nigeria
CNY 78342
31.2%
8
Cameroon
CNY 78287
31.2%
9
Uganda
CNY 76129
33.1%
10
Senegal
CNY 75441
33.7%
11
Zambia
CNY 72129
36.7%
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.