Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,538 元
Income Tax
- 649 元
Housing Fund
- 1,145 元
Pension
- 763 元
Medical Insurance
- 191 元
Unemployment
- 47.69 元
Total tax
- 2,795 元
Net pay
* 6,743 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
6,743 元
Net pay
3,753 元
Tax the employer pays
2,795 元
Tax you pay
Total tax paid
6,548 元
Did you know your employer also pays tax on your salary? It costs the employer 3,753 元 to pay you 9,538 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 114,456 元 a year living in the region of Beijing, China, you will be taxed 33,543 元. That means that your net pay will be 80,913 元 per year, or 6,743 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 86064
24.8%
1
Guangzhou
CNY 81222
29.0%
2
Beijing
CNY 80913
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 100374
12.3%
1
Canada
CNY 86024
24.8%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 103823
9.3%
1
Guatemala
CNY 103481
9.6%
2
Ecuador
CNY 102530
10.4%
3
Costa Rica
CNY 102438
10.5%
4
Colombia
CNY 101496
11.3%
5
Panama
CNY 98507
13.9%
6
Chile
CNY 93352
18.4%
7
Mexico
CNY 93070
18.7%
8
Uruguay
CNY 89750
21.6%
9
Peru
CNY 88776
22.4%
10
Brazil
CNY 87035
24.0%
11
Argentina
CNY 74346
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 97666
14.7%
1
Mozambique
CNY 86390
24.5%
2
Morocco
CNY 84809
25.9%
3
Angola
CNY 84517
26.2%
4
Kenya
CNY 83777
26.8%
5
Ivory Coast
CNY 83153
27.4%
6
Ghana
CNY 82851
27.6%
7
Nigeria
CNY 78750
31.2%
8
Cameroon
CNY 78648
31.3%
9
Uganda
CNY 76519
33.2%
10
Senegal
CNY 75819
33.8%
11
Zambia
CNY 72498
36.7%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 108733
5.0%
1
Qatar
CNY 108733
5.0%
2
Bahrain
CNY 105300
8.0%
3
Oman
CNY 105300
8.0%
4
Saudi Arabia
CNY 103010
10.0%
5
Kuwait
CNY 101866
11.0%
6
Israel
CNY 99405
13.2%
7
Egypt
CNY 87837
23.3%
8
Lebanon
CNY 87208
23.8%
9
Turkey
CNY 64508
43.6%
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.