Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
158,330 元
Income Tax
- 11,191 元
Housing Fund
- 19,000 元
Pension
- 12,666 元
Medical Insurance
- 3,167 元
Unemployment
- 792 元
Total tax
- 46,815 元
Net pay
* 111,515 元
Marginal tax rate
30.3%
Average tax rate
29.6%
70.4%
Net pay
29.6%
Total tax
Total tax
Net pay
The Taxberg
111,515 元
Net pay
62,303 元
Tax the employer pays
46,815 元
Tax you pay
Total tax paid
109,118 元
Did you know your employer also pays tax on your salary? It costs the employer 62,303 元 to pay you 158,330 元. In other words, every time you spend 10 元 of your hard-earned money, 6.89 元 goes to the government.
Real tax rate
49.5%
So, with you and the employer both paying tax, what used to be a 29.6% tax rate now rises to 49.5%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 158,330 元 a year living in the region of Beijing, China, you will be taxed 46,815 元. That means that your net pay will be 111,515 元 per year, or 9,293 元 per month. Your average tax rate is 29.6% 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 117966
25.5%
1
Guangzhou
CNY 111943
29.3%
2
Beijing
CNY 111515
29.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 134001
15.4%
1
Canada
CNY 117642
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 149860
5.4%
1
Taiwan
CNY 142791
9.8%
2
Thailand
CNY 142549
10.0%
3
Australia
CNY 141451
10.7%
4
South Korea
CNY 134355
15.1%
5
New Zealand
CNY 132638
16.2%
6
Pakistan
CNY 131171
17.2%
7
Indonesia
CNY 129339
18.3%
8
Malaysia
CNY 128200
19.0%
9
Japan
CNY 126409
20.2%
10
Kazakhstan
CNY 126357
20.2%
11
Singapore
CNY 125666
20.6%
12
Philippines
CNY 122507
22.6%
13
Vietnam
CNY 117410
25.8%
14
China
CNY 111515
29.6%
15
India
CNY 106649
32.6%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 143149
9.6%
1
Costa Rica
CNY 141544
10.6%
2
Puerto Rico
CNY 141270
10.8%
3
Ecuador
CNY 137997
12.8%
4
Colombia
CNY 134754
14.9%
5
Panama
CNY 131698
16.8%
6
Chile
CNY 128058
19.1%
7
Mexico
CNY 125438
20.8%
8
Peru
CNY 121791
23.1%
9
Brazil
CNY 118844
24.9%
10
Uruguay
CNY 116110
26.7%
11
Argentina
CNY 102864
35.0%
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.