Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
2,360 元
Income Tax
- 162 元
Housing Fund
- 283 元
Pension
- 189 元
Medical Insurance
- 47.20 元
Unemployment
- 11.80 元
Total tax
- 693 元
Net pay
* 1,667 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
1,667 元
Net pay
929 元
Tax the employer pays
693 元
Tax you pay
Total tax paid
1,622 元
Did you know your employer also pays tax on your salary? It costs the employer 929 元 to pay you 2,360 元. In other words, every time you spend 10 元 of your hard-earned money, 6.87 元 goes to the government.
Real tax rate
49.3%
So, with you and the employer both paying tax, what used to be a 29.4% tax rate now rises to 49.3%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 122,720 元 a year living in the region of Beijing, China, you will be taxed 36,043 元. That means that your net pay will be 86,677 元 per year, or 7,223 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 92200
24.9%
1
Guangzhou
CNY 87009
29.1%
2
Beijing
CNY 86677
29.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 106771
13.0%
1
Canada
CNY 91654
25.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 116510
5.1%
1
Australia
CNY 114565
6.6%
2
Thailand
CNY 112597
8.3%
3
Taiwan
CNY 111875
8.8%
4
South Korea
CNY 106512
13.2%
5
Pakistan
CNY 104834
14.6%
6
New Zealand
CNY 103754
15.5%
7
Indonesia
CNY 103116
16.0%
8
Malaysia
CNY 103093
16.0%
9
Japan
CNY 99030
19.3%
10
Philippines
CNY 98174
20.0%
11
Singapore
CNY 97917
20.2%
12
Kazakhstan
CNY 97513
20.5%
13
Vietnam
CNY 93349
23.9%
14
China
CNY 86677
29.4%
15
India
CNY 86423
29.6%
16
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 103781
15.4%
1
Mozambique
CNY 92340
24.8%
2
Angola
CNY 90530
26.2%
3
Morocco
CNY 90140
26.6%
4
Kenya
CNY 89562
27.0%
5
Ivory Coast
CNY 88593
27.8%
6
Ghana
CNY 88380
28.0%
7
Nigeria
CNY 84371
31.3%
8
Cameroon
CNY 83623
31.9%
9
Uganda
CNY 81890
33.3%
10
Senegal
CNY 81026
34.0%
11
Zambia
CNY 77581
36.8%
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.