Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
115,824 元
Income Tax
- 7,896 元
Housing Fund
- 13,899 元
Pension
- 9,266 元
Medical Insurance
- 2,316 元
Unemployment
- 579 元
Total tax
- 33,957 元
Net pay
* 81,867 元
Marginal tax rate
30.3%
Average tax rate
29.3%
70.7%
Net pay
29.3%
Total tax
Total tax
Net pay
Summary
If you make 115,824 元 a year living in the region of Beijing, China, you will be taxed 33,957 元. That means that your net pay will be 81,867 元 per year, or 6,822 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.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 115189
0.6%
1
Ireland
CNY 114891
0.8%
2
Switzerland
CNY 107551
7.1%
3
Spain
CNY 104838
9.5%
4
France
CNY 101771
12.1%
5
Norway
CNY 101156
12.7%
6
Russia
CNY 100767
13.0%
7
Luxembourg
CNY 99490
14.1%
8
Austria
CNY 97910
15.5%
9
Italy
CNY 95291
17.7%
10
Czech Republic
CNY 95055
17.9%
11
Hungary
CNY 94397
18.5%
12
Ukraine
CNY 93238
19.5%
13
Germany
CNY 92496
20.1%
14
Greece
CNY 87580
24.4%
15
Sweden
CNY 86933
24.9%
16
Poland
CNY 82956
28.4%
17
Portugal
CNY 79259
31.6%
18
Finland
CNY 78859
31.9%
19
Denmark
CNY 77487
33.1%
20
Belgium
CNY 77381
33.2%
21
Netherlands
CNY 72885
37.1%
22
Romania
CNY 67757
41.5%
23
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Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 109998
5.0%
1
Australia
CNY 109439
5.5%
2
Thailand
CNY 106635
7.9%
3
Taiwan
CNY 105585
8.8%
4
South Korea
CNY 100758
13.0%
5
Pakistan
CNY 99662
14.0%
6
New Zealand
CNY 98161
15.3%
7
Malaysia
CNY 97833
15.5%
8
Indonesia
CNY 97692
15.7%
9
Japan
CNY 93718
19.1%
10
Philippines
CNY 93371
19.4%
11
Singapore
CNY 92533
20.1%
12
Kazakhstan
CNY 91951
20.6%
13
Vietnam
CNY 88548
23.6%
14
India
CNY 82506
28.8%
15
China
CNY 81867
29.3%
16
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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.