Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
102,440 元
Income Tax
- 22,718 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 29,507 元
Net pay
* 72,933 元
Marginal tax rate
43.0%
Average tax rate
28.8%
71.2%
Net pay
28.8%
Total tax
Total tax
Net pay
The Taxberg
72,933 元
Net pay
11,545 元
Tax the employer pays
29,507 元
Tax you pay
Total tax paid
41,052 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 102,440 元. In other words, every time you spend 10 元 of your hard-earned money, 4.01 元 goes to the government.
Real tax rate
36.0%
So, with you and the employer both paying tax, what used to be a 28.8% tax rate now rises to 36.0%, meaning your real tax rate is actually 7.2% higher than what it seemed at first.
Summary
If you make 1,229,280 元 a year living in the region of Beijing, China, you will be taxed 354,087 元. That means that your net pay will be 875,193 元 per year, or 72,933 元 per month. Your average tax rate is 28.8% 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 888879
27.7%
1
Beijing
CNY 875193
28.8%
2
Guangzhou
CNY 874328
28.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 837981
31.8%
1
Canada
CNY 736861
40.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1057213
14.0%
1
Hong Kong
CNY 1044018
15.1%
2
Singapore
CNY 1008369
18.0%
3
Taiwan
CNY 916306
25.5%
4
Thailand
CNY 897000
27.0%
5
China
CNY 875193
28.8%
6
Indonesia
CNY 857846
30.2%
7
Pakistan
CNY 831329
32.4%
8
New Zealand
CNY 826812
32.7%
9
South Korea
CNY 819806
33.3%
10
Japan
CNY 816468
33.6%
11
Malaysia
CNY 816182
33.6%
12
Philippines
CNY 813887
33.8%
13
Vietnam
CNY 810888
34.0%
14
Australia
CNY 790378
35.7%
15
India
CNY 659926
46.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1093621
11.0%
1
Costa Rica
CNY 907011
26.2%
2
Colombia
CNY 900062
26.8%
3
Brazil
CNY 895283
27.2%
4
Uruguay
CNY 892595
27.4%
5
Chile
CNY 892368
27.4%
6
Panama
CNY 868591
29.3%
7
Puerto Rico
CNY 833858
32.2%
8
Mexico
CNY 831981
32.3%
9
Peru
CNY 809866
34.1%
10
Ecuador
CNY 799809
34.9%
11
Argentina
CNY 798982
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 895552
27.2%
1
Kenya
CNY 864154
29.7%
2
Nigeria
CNY 837053
31.9%
3
Ivory Coast
CNY 830165
32.5%
4
Ghana
CNY 820369
33.3%
5
Mozambique
CNY 814997
33.7%
6
Morocco
CNY 761241
38.1%
7
Zambia
CNY 758115
38.3%
8
Cameroon
CNY 757344
38.4%
9
South Africa
CNY 747928
39.2%
10
Senegal
CNY 745825
39.3%
11
Uganda
CNY 701895
42.9%
12
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.