Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
115 元
Income Tax
- 2.74 元
Housing Fund
- 11.71 元
Pension
- 9.20 元
Medical Insurance
- 2.30 元
Unemployment
- 0.58 元
Total tax
- 26.52 元
Net pay
* 88.48 元
Marginal tax rate
83.5%
Average tax rate
23.1%
76.9%
Net pay
23.1%
Total tax
Total tax
Net pay
The Taxberg
88.48 元
Net pay
43.16 元
Tax the employer pays
26.52 元
Tax you pay
Total tax paid
69.68 元
Did you know your employer also pays tax on your salary? It costs the employer 43.16 元 to pay you 115 元. In other words, every time you spend 10 元 of your hard-earned money, 6.06 元 goes to the government.
Real tax rate
44.1%
So, with you and the employer both paying tax, what used to be a 23.1% tax rate now rises to 44.1%, meaning your real tax rate is actually 21% higher than what it seemed at first.
Summary
If you make 29,900 元 a year living in the region of Beijing, China, you will be taxed 6,895 元. That means that your net pay will be 23,005 元 per year, or 1,917 元 per month. Your average tax rate is 23.1% and your marginal tax rate is 83.5%. 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 83.48 元, hence, your net pay will only increase by 16.52 元.
Bonus Example
A 1,000 元 bonus will generate an extra 165 元 of net incomes. A 5,000 元 bonus will generate an extra 826 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 25958
13.2%
1
Guangzhou
CNY 23092
22.8%
2
Beijing
CNY 23005
23.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 27310
8.7%
1
Canada
CNY 25173
15.8%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 29601
1.0%
1
Morocco
CNY 27281
8.8%
2
Ivory Coast
CNY 24964
16.5%
3
Cameroon
CNY 24960
16.5%
4
Kenya
CNY 24875
16.8%
5
Mozambique
CNY 24151
19.2%
6
Ghana
CNY 23089
22.8%
7
Zambia
CNY 22900
23.4%
8
Angola
CNY 22698
24.1%
9
Senegal
CNY 21651
27.6%
10
Uganda
CNY 21557
27.9%
11
Nigeria
CNY 21235
29.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
Saudi Arabia
CNY 29900
0.0%
1
United Arab Emirates
CNY 28405
5.0%
2
Qatar
CNY 28405
5.0%
3
Bahrain
CNY 27508
8.0%
4
Oman
CNY 27508
8.0%
5
Kuwait
CNY 26611
11.0%
6
Israel
CNY 25968
13.2%
7
Lebanon
CNY 23791
20.4%
8
Egypt
CNY 23618
21.0%
9
Turkey
CNY 18782
37.2%
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.