Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
21,923 元
Income Tax
- 4,504 元
Housing Fund
- 883 元
Pension
- 521 元
Medical Insurance
- 130 元
Unemployment
- 32.56 元
Total tax
- 6,071 元
Net pay
* 15,852 元
Marginal tax rate
43.0%
Average tax rate
27.7%
72.3%
Net pay
27.7%
Total tax
Total tax
Net pay
The Taxberg
15,852 元
Net pay
2,664 元
Tax the employer pays
6,071 元
Tax you pay
Total tax paid
8,735 元
Did you know your employer also pays tax on your salary? It costs the employer 2,664 元 to pay you 21,923 元. In other words, every time you spend 10 元 of your hard-earned money, 3.98 元 goes to the government.
Real tax rate
35.5%
So, with you and the employer both paying tax, what used to be a 27.7% tax rate now rises to 35.5%, meaning your real tax rate is actually 7.8% higher than what it seemed at first.
Summary
If you make 1,139,996 元 a year living in the region of Beijing, China, you will be taxed 315,686 元. That means that your net pay will be 824,310 元 per year, or 68,692 元 per month. Your average tax rate is 27.7% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 839772
26.3%
1
Beijing
CNY 824310
27.7%
2
Guangzhou
CNY 823421
27.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 778029
31.8%
1
Canada
CNY 694450
39.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1014597
11.0%
1
Costa Rica
CNY 847079
25.7%
2
Colombia
CNY 835042
26.8%
3
Chile
CNY 834334
26.8%
4
Brazil
CNY 830552
27.1%
5
Uruguay
CNY 828936
27.3%
6
Panama
CNY 808994
29.0%
7
Puerto Rico
CNY 775332
32.0%
8
Mexico
CNY 773449
32.2%
9
Peru
CNY 755179
33.8%
10
Ecuador
CNY 748876
34.3%
11
Argentina
CNY 740947
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 830598
27.1%
1
Kenya
CNY 801655
29.7%
2
Nigeria
CNY 776322
31.9%
3
Ivory Coast
CNY 769245
32.5%
4
Ghana
CNY 761308
33.2%
5
Mozambique
CNY 756962
33.6%
6
Morocco
CNY 707136
38.0%
7
Zambia
CNY 703205
38.3%
8
Cameroon
CNY 702983
38.3%
9
South Africa
CNY 698822
38.7%
10
Senegal
CNY 692255
39.3%
11
Uganda
CNY 652789
42.7%
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.