Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,677 元
Income Tax
- 109 元
Housing Fund
- 201 元
Pension
- 134 元
Medical Insurance
- 33.54 元
Unemployment
- 8.39 元
Total tax
- 487 元
Net pay
* 1,190 元
Marginal tax rate
30.3%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
The Taxberg
1,190 元
Net pay
660 元
Tax the employer pays
487 元
Tax you pay
Total tax paid
1,146 元
Did you know your employer also pays tax on your salary? It costs the employer 660 元 to pay you 1,677 元. In other words, every time you spend 10 元 of your hard-earned money, 6.84 元 goes to the government.
Real tax rate
49.1%
So, with you and the employer both paying tax, what used to be a 29% tax rate now rises to 49.1%, meaning your real tax rate is actually 20.1% higher than what it seemed at first.
Summary
If you make 87,204 元 a year living in the region of Beijing, China, you will be taxed 25,299 元. That means that your net pay will be 61,905 元 per year, or 5,159 元 per month. Your average tax rate is 29.0% 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 65829
24.5%
1
Guangzhou
CNY 62140
28.7%
2
Beijing
CNY 61905
29.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 78513
10.0%
1
Canada
CNY 66471
23.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 86901
0.4%
1
Hong Kong
CNY 82844
5.0%
2
Thailand
CNY 81478
6.6%
3
Taiwan
CNY 79486
8.9%
4
Pakistan
CNY 77804
10.8%
5
South Korea
CNY 76498
12.3%
6
Malaysia
CNY 75372
13.6%
7
New Zealand
CNY 74947
14.1%
8
Indonesia
CNY 74601
14.5%
9
Philippines
CNY 72676
16.7%
10
Japan
CNY 70861
18.7%
11
Singapore
CNY 69804
20.0%
12
Kazakhstan
CNY 69066
20.8%
13
Vietnam
CNY 68089
21.9%
14
India
CNY 66229
24.1%
15
China
CNY 61905
29.0%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 80324
7.9%
1
Colombia
CNY 79132
9.3%
2
Ecuador
CNY 78890
9.5%
3
Guatemala
CNY 78842
9.6%
4
Costa Rica
CNY 78048
10.5%
5
Panama
CNY 77568
11.1%
6
Mexico
CNY 72423
17.0%
7
Chile
CNY 71794
17.7%
8
Uruguay
CNY 69676
20.1%
9
Brazil
CNY 69278
20.6%
10
Peru
CNY 68269
21.7%
11
Argentina
CNY 56632
35.1%
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.