Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
103,846 元
Income Tax
- 23,323 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 30,112 元
Net pay
* 73,734 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
73,734 元
Net pay
11,545 元
Tax the employer pays
30,112 元
Tax you pay
Total tax paid
41,657 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 103,846 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 1,246,152 元 a year living in the region of Beijing, China, you will be taxed 361,344 元. That means that your net pay will be 884,808 元 per year, or 73,734 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 898158
27.9%
1
Beijing
CNY 884808
29.0%
2
Guangzhou
CNY 883948
29.1%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1084152
13.0%
1
Hungary
CNY 1015614
18.5%
2
Ukraine
CNY 1003152
19.5%
3
Czech Republic
CNY 951903
23.6%
4
Switzerland
CNY 897242
28.0%
5
United Kingdom
CNY 792635
36.4%
6
France
CNY 764556
38.7%
7
Norway
CNY 756644
39.3%
8
Spain
CNY 751118
39.7%
9
Austria
CNY 742219
40.4%
10
Poland
CNY 737147
40.9%
11
Denmark
CNY 731516
41.3%
12
Romania
CNY 728999
41.5%
13
Greece
CNY 712701
42.8%
14
Ireland
CNY 705197
43.4%
15
Netherlands
CNY 695621
44.2%
16
Sweden
CNY 692163
44.5%
17
Luxembourg
CNY 670159
46.2%
18
Germany
CNY 668297
46.4%
19
Italy
CNY 618011
50.4%
20
Finland
CNY 569473
54.3%
21
Portugal
CNY 544355
56.3%
22
Belgium
CNY 505084
59.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 849416
31.8%
1
Canada
CNY 744875
40.2%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 907826
27.2%
1
Kenya
CNY 875964
29.7%
2
Nigeria
CNY 848530
31.9%
3
Ivory Coast
CNY 841677
32.5%
4
Ghana
CNY 831530
33.3%
5
Mozambique
CNY 825963
33.7%
6
Morocco
CNY 771465
38.1%
7
Zambia
CNY 768491
38.3%
8
Cameroon
CNY 767616
38.4%
9
South Africa
CNY 757208
39.2%
10
Senegal
CNY 755949
39.3%
11
Uganda
CNY 711174
42.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1183844
5.0%
1
Qatar
CNY 1183844
5.0%
2
Kuwait
CNY 1169531
6.2%
3
Bahrain
CNY 1169198
6.2%
4
Oman
CNY 1146460
8.0%
5
Saudi Arabia
CNY 1142152
8.4%
6
Egypt
CNY 936609
24.8%
7
Lebanon
CNY 935980
24.9%
8
Israel
CNY 789795
36.6%
9
Turkey
CNY 727155
41.7%
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.