Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
100,415 元
Income Tax
- 21,847 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 28,636 元
Net pay
* 71,779 元
Marginal tax rate
43.0%
Average tax rate
28.5%
71.5%
Net pay
28.5%
Total tax
Total tax
Net pay
The Taxberg
71,779 元
Net pay
11,545 元
Tax the employer pays
28,636 元
Tax you pay
Total tax paid
40,181 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 100,415 元. In other words, every time you spend 10 元 of your hard-earned money, 4 元 goes to the government.
Real tax rate
35.9%
So, with you and the employer both paying tax, what used to be a 28.5% tax rate now rises to 35.9%, meaning your real tax rate is actually 7.4% higher than what it seemed at first.
Summary
If you make 1,204,980 元 a year living in the region of Beijing, China, you will be taxed 343,636 元. That means that your net pay will be 861,344 元 per year, or 71,779 元 per month. Your average tax rate is 28.5% 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 875514
27.3%
1
Beijing
CNY 861344
28.5%
2
Guangzhou
CNY 860473
28.6%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1048333
13.0%
1
Hungary
CNY 982059
18.5%
2
Ukraine
CNY 970009
19.5%
3
Czech Republic
CNY 920201
23.6%
4
Switzerland
CNY 871976
27.6%
5
United Kingdom
CNY 769270
36.2%
6
France
CNY 744258
38.2%
7
Norway
CNY 734612
39.0%
8
Spain
CNY 728967
39.5%
9
Austria
CNY 719045
40.3%
10
Poland
CNY 713450
40.8%
11
Denmark
CNY 710427
41.0%
12
Romania
CNY 704913
41.5%
13
Greece
CNY 689644
42.8%
14
Ireland
CNY 685434
43.1%
15
Netherlands
CNY 674829
44.0%
16
Sweden
CNY 671573
44.3%
17
Luxembourg
CNY 647963
46.2%
18
Germany
CNY 646924
46.3%
19
Italy
CNY 599327
50.3%
20
Finland
CNY 554313
54.0%
21
Portugal
CNY 528503
56.1%
22
Belgium
CNY 489693
59.4%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 821639
31.8%
1
Canada
CNY 725318
39.8%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1072113
11.0%
1
Costa Rica
CNY 890700
26.1%
2
Colombia
CNY 882366
26.8%
3
Brazil
CNY 877665
27.2%
4
Chile
CNY 876573
27.3%
5
Uruguay
CNY 875259
27.4%
6
Panama
CNY 852371
29.3%
7
Puerto Rico
CNY 817929
32.1%
8
Mexico
CNY 816098
32.3%
9
Peru
CNY 794982
34.0%
10
Ecuador
CNY 785947
34.8%
11
Argentina
CNY 783187
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 877874
27.2%
1
Kenya
CNY 847144
29.7%
2
Nigeria
CNY 820525
31.9%
3
Ivory Coast
CNY 813585
32.5%
4
Ghana
CNY 804295
33.3%
5
Mozambique
CNY 799202
33.7%
6
Morocco
CNY 746516
38.1%
7
Zambia
CNY 743171
38.3%
8
Cameroon
CNY 742549
38.4%
9
South Africa
CNY 734563
39.0%
10
Senegal
CNY 731245
39.3%
11
Uganda
CNY 688530
42.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1144731
5.0%
1
Qatar
CNY 1144731
5.0%
2
Bahrain
CNY 1128438
6.4%
3
Kuwait
CNY 1128359
6.4%
4
Oman
CNY 1108582
8.0%
5
Saudi Arabia
CNY 1100980
8.6%
6
Egypt
CNY 905730
24.8%
7
Lebanon
CNY 905101
24.9%
8
Israel
CNY 767308
36.3%
9
Turkey
CNY 703176
41.6%
10
Show more
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.