Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
2,139 元
Income Tax
- 145 元
Housing Fund
- 257 元
Pension
- 171 元
Medical Insurance
- 42.78 元
Unemployment
- 10.70 元
Total tax
- 626 元
Net pay
* 1,513 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
1,513 元
Net pay
842 元
Tax the employer pays
626 元
Tax you pay
Total tax paid
1,468 元
Did you know your employer also pays tax on your salary? It costs the employer 842 元 to pay you 2,139 元. In other words, every time you spend 10 元 of your hard-earned money, 6.86 元 goes to the government.
Real tax rate
49.2%
So, with you and the employer both paying tax, what used to be a 29.3% tax rate now rises to 49.2%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 111,228 元 a year living in the region of Beijing, China, you will be taxed 32,566 元. That means that your net pay will be 78,662 元 per year, or 6,555 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 83667
24.8%
1
Guangzhou
CNY 78962
29.0%
2
Beijing
CNY 78662
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 97863
12.0%
1
Canada
CNY 83825
24.6%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 101068
9.1%
1
Guatemala
CNY 100563
9.6%
2
Ecuador
CNY 99764
10.3%
3
Costa Rica
CNY 99549
10.5%
4
Colombia
CNY 99019
11.0%
5
Panama
CNY 96065
13.6%
6
Chile
CNY 90798
18.4%
7
Mexico
CNY 90648
18.5%
8
Uruguay
CNY 87492
21.3%
9
Peru
CNY 86347
22.4%
10
Brazil
CNY 84695
23.9%
11
Argentina
CNY 72248
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 95277
14.3%
1
Mozambique
CNY 84065
24.4%
2
Morocco
CNY 82726
25.6%
3
Angola
CNY 82169
26.1%
4
Kenya
CNY 81517
26.7%
5
Ivory Coast
CNY 81028
27.2%
6
Ghana
CNY 80674
27.5%
7
Cameroon
CNY 76705
31.0%
8
Nigeria
CNY 76554
31.2%
9
Uganda
CNY 74420
33.1%
10
Senegal
CNY 73786
33.7%
11
Zambia
CNY 70513
36.6%
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.