Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
10,994 元
Income Tax
- 762 元
Housing Fund
- 1,319 元
Pension
- 880 元
Medical Insurance
- 220 元
Unemployment
- 54.97 元
Total tax
- 3,236 元
Net pay
* 7,758 元
Marginal tax rate
30.3%
Average tax rate
29.4%
70.6%
Net pay
29.4%
Total tax
Total tax
Net pay
The Taxberg
7,758 元
Net pay
4,326 元
Tax the employer pays
3,236 元
Tax you pay
Total tax paid
7,562 元
Did you know your employer also pays tax on your salary? It costs the employer 4,326 元 to pay you 10,994 元. In other words, every time you spend 10 元 of your hard-earned money, 6.88 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 29.4% tax rate now rises to 49.4%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 131,928 元 a year living in the region of Beijing, China, you will be taxed 38,828 元. That means that your net pay will be 93,100 元 per year, or 7,758 元 per month. Your average tax rate is 29.4% 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.
North America
Country 
Net pay
Average tax
Rank
USA
CNY 113892
13.7%
1
Canada
CNY 98070
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 125204
5.1%
1
Australia
CNY 121245
8.1%
2
Thailand
CNY 120424
8.7%
3
Taiwan
CNY 119896
9.1%
4
South Korea
CNY 113711
13.8%
5
Pakistan
CNY 111740
15.3%
6
New Zealand
CNY 111223
15.7%
7
Indonesia
CNY 110132
16.5%
8
Malaysia
CNY 109904
16.7%
9
Japan
CNY 106109
19.6%
10
Singapore
CNY 105107
20.3%
11
Kazakhstan
CNY 104972
20.4%
12
Philippines
CNY 104587
20.7%
13
Vietnam
CNY 99688
24.4%
14
China
CNY 93100
29.4%
15
India
CNY 91653
30.5%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 119278
9.6%
1
Puerto Rico
CNY 118736
10.0%
2
Costa Rica
CNY 118076
10.5%
3
Ecuador
CNY 116823
11.5%
4
Colombia
CNY 114905
12.9%
5
Panama
CNY 111725
15.3%
6
Chile
CNY 107173
18.8%
7
Mexico
CNY 105978
19.7%
8
Peru
CNY 101924
22.7%
9
Brazil
CNY 99702
24.4%
10
Uruguay
CNY 99484
24.6%
11
Argentina
CNY 85703
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 110595
16.2%
1
Mozambique
CNY 98969
25.0%
2
Angola
CNY 97228
26.3%
3
Kenya
CNY 96007
27.2%
4
Morocco
CNY 95943
27.3%
5
Ivory Coast
CNY 94654
28.3%
6
Ghana
CNY 94471
28.4%
7
Nigeria
CNY 90635
31.3%
8
Cameroon
CNY 89221
32.4%
9
Uganda
CNY 87875
33.4%
10
Senegal
CNY 86769
34.2%
11
Zambia
CNY 83244
36.9%
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.