Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
100,417 元
Income Tax
- 21,848 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 28,637 元
Net pay
* 71,780 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
71,780 元
Net pay
11,545 元
Tax the employer pays
28,637 元
Tax you pay
Total tax paid
40,182 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 100,417 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 1,205,004 元 a year living in the region of Beijing, China, you will be taxed 343,646 元. That means that your net pay will be 861,358 元 per year, or 71,780 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 875527
27.3%
1
Beijing
CNY 861358
28.5%
2
Guangzhou
CNY 860486
28.6%
3
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1035364
14.1%
1
Hong Kong
CNY 1023869
15.0%
2
Singapore
CNY 988803
17.9%
3
Taiwan
CNY 901411
25.2%
4
Thailand
CNY 881045
26.9%
5
China
CNY 861358
28.5%
6
Indonesia
CNY 841435
30.2%
7
Pakistan
CNY 815549
32.3%
8
New Zealand
CNY 812004
32.6%
9
South Korea
CNY 806156
33.1%
10
Japan
CNY 802150
33.4%
11
Malaysia
CNY 800888
33.5%
12
Philippines
CNY 798792
33.7%
13
Vietnam
CNY 795109
34.0%
14
Australia
CNY 777512
35.5%
15
India
CNY 647273
46.3%
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.