Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
98,688 元
Income Tax
- 21,104 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 27,894 元
Net pay
* 70,794 元
Marginal tax rate
43.0%
Average tax rate
28.3%
71.7%
Net pay
28.3%
Total tax
Total tax
Net pay
The Taxberg
70,794 元
Net pay
11,545 元
Tax the employer pays
27,894 元
Tax you pay
Total tax paid
39,438 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 98,688 元. In other words, every time you spend 10 元 of your hard-earned money, 4 元 goes to the government.
Real tax rate
35.8%
So, with you and the employer both paying tax, what used to be a 28.3% tax rate now rises to 35.8%, meaning your real tax rate is actually 7.5% higher than what it seemed at first.
Summary
If you make 1,184,256 元 a year living in the region of Beijing, China, you will be taxed 334,722 元. That means that your net pay will be 849,534 元 per year, or 70,794 元 per month. Your average tax rate is 28.3% and your marginal tax rate is 43.0%. 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 43.01 元, hence, your net pay will only increase by 56.99 元.
Bonus Example
A 1,000 元 bonus will generate an extra 570 元 of net incomes. A 5,000 元 bonus will generate an extra 2,850 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 864115
27.0%
1
Beijing
CNY 849534
28.3%
2
Guangzhou
CNY 848656
28.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1030303
13.0%
1
Hungary
CNY 965169
18.5%
2
Ukraine
CNY 953326
19.5%
3
Czech Republic
CNY 904243
23.6%
4
Switzerland
CNY 859185
27.5%
5
United Kingdom
CNY 757509
36.0%
6
France
CNY 734041
38.0%
7
Norway
CNY 723522
38.9%
8
Spain
CNY 717818
39.4%
9
Austria
CNY 707380
40.3%
10
Poland
CNY 701523
40.8%
11
Denmark
CNY 699812
40.9%
12
Romania
CNY 692790
41.5%
13
Greece
CNY 678039
42.8%
14
Ireland
CNY 675487
43.0%
15
Netherlands
CNY 664364
43.9%
16
Sweden
CNY 661209
44.2%
17
Luxembourg
CNY 636791
46.2%
18
Germany
CNY 636166
46.3%
19
Italy
CNY 589923
50.2%
20
Finland
CNY 546683
53.8%
21
Portugal
CNY 520525
56.1%
22
Belgium
CNY 481947
59.3%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 807702
31.8%
1
Canada
CNY 715474
39.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1016691
14.2%
1
Hong Kong
CNY 1006648
15.0%
2
Singapore
CNY 972080
17.9%
3
Taiwan
CNY 888681
25.0%
4
Thailand
CNY 867409
26.8%
5
China
CNY 849534
28.3%
6
Indonesia
CNY 827409
30.1%
7
Pakistan
CNY 802063
32.3%
8
New Zealand
CNY 799348
32.5%
9
South Korea
CNY 794490
32.9%
10
Japan
CNY 789912
33.3%
11
Malaysia
CNY 787818
33.5%
12
Philippines
CNY 785891
33.6%
13
Vietnam
CNY 781623
34.0%
14
Australia
CNY 766516
35.3%
15
India
CNY 636460
46.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1053771
11.0%
1
Costa Rica
CNY 876789
26.0%
2
Colombia
CNY 867274
26.8%
3
Chile
CNY 863103
27.1%
4
Brazil
CNY 862640
27.2%
5
Uruguay
CNY 860474
27.3%
6
Panama
CNY 838537
29.2%
7
Puerto Rico
CNY 804344
32.1%
8
Mexico
CNY 802552
32.2%
9
Peru
CNY 782288
33.9%
10
Ecuador
CNY 774125
34.6%
11
Argentina
CNY 769716
35.0%
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.