Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
115,856 元
Income Tax
- 7,899 元
Housing Fund
- 13,903 元
Pension
- 9,268 元
Medical Insurance
- 2,317 元
Unemployment
- 579 元
Total tax
- 33,966 元
Net pay
* 81,890 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
81,890 元
Net pay
45,589 元
Tax the employer pays
33,966 元
Tax you pay
Total tax paid
79,556 元
Did you know your employer also pays tax on your salary? It costs the employer 45,589 元 to pay you 115,856 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 29.3% tax rate now rises to 49.3%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 115,856 元 a year living in the region of Beijing, China, you will be taxed 33,966 元. That means that your net pay will be 81,890 元 per year, or 6,824 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 87103
24.8%
1
Guangzhou
CNY 82202
29.0%
2
Beijing
CNY 81890
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 101462
12.4%
1
Canada
CNY 86978
24.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 110028
5.0%
1
Australia
CNY 109464
5.5%
2
Thailand
CNY 106663
7.9%
3
Taiwan
CNY 105614
8.8%
4
South Korea
CNY 100785
13.0%
5
Pakistan
CNY 99686
14.0%
6
New Zealand
CNY 98187
15.3%
7
Malaysia
CNY 97857
15.5%
8
Indonesia
CNY 97717
15.7%
9
Japan
CNY 93743
19.1%
10
Philippines
CNY 93393
19.4%
11
Singapore
CNY 92558
20.1%
12
Kazakhstan
CNY 91977
20.6%
13
Vietnam
CNY 88570
23.6%
14
India
CNY 82524
28.8%
15
China
CNY 81890
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.