Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
103,542 元
Income Tax
- 23,192 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 29,981 元
Net pay
* 73,561 元
Marginal tax rate
43.0%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
The Taxberg
73,561 元
Net pay
11,545 元
Tax the employer pays
29,981 元
Tax you pay
Total tax paid
41,526 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 103,542 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
36.1%
So, with you and the employer both paying tax, what used to be a 29% tax rate now rises to 36.1%, meaning your real tax rate is actually 7.1% higher than what it seemed at first.
Summary
If you make 1,242,504 元 a year living in the region of Beijing, China, you will be taxed 359,775 元. That means that your net pay will be 882,729 元 per year, or 73,561 元 per month. Your average tax rate is 29.0% 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 896152
27.9%
1
Beijing
CNY 882729
29.0%
2
Guangzhou
CNY 881868
29.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 846943
31.8%
1
Canada
CNY 743142
40.2%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1105325
11.0%
1
Costa Rica
CNY 915888
26.3%
2
Colombia
CNY 909692
26.8%
3
Brazil
CNY 904870
27.2%
4
Uruguay
CNY 902030
27.4%
5
Chile
CNY 900964
27.5%
6
Panama
CNY 877418
29.4%
7
Puerto Rico
CNY 842526
32.2%
8
Mexico
CNY 840624
32.3%
9
Peru
CNY 817965
34.2%
10
Argentina
CNY 807577
35.0%
11
Ecuador
CNY 807353
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 905172
27.2%
1
Kenya
CNY 873410
29.7%
2
Nigeria
CNY 846048
31.9%
3
Ivory Coast
CNY 839188
32.5%
4
Ghana
CNY 829117
33.3%
5
Mozambique
CNY 823592
33.7%
6
Morocco
CNY 769255
38.1%
7
Zambia
CNY 766248
38.3%
8
Cameroon
CNY 765395
38.4%
9
South Africa
CNY 755202
39.2%
10
Senegal
CNY 753760
39.3%
11
Uganda
CNY 709168
42.9%
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.