Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
104,174 元
Income Tax
- 23,464 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 30,253 元
Net pay
* 73,921 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
73,921 元
Net pay
11,545 元
Tax the employer pays
30,253 元
Tax you pay
Total tax paid
41,798 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 104,174 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 1,250,088 元 a year living in the region of Beijing, China, you will be taxed 363,037 元. That means that your net pay will be 887,051 元 per year, or 73,921 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 900323
28.0%
1
Beijing
CNY 887051
29.0%
2
Guangzhou
CNY 886192
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 852085
31.8%
1
Canada
CNY 746744
40.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1075940
13.9%
1
Hong Kong
CNY 1061289
15.1%
2
Singapore
CNY 1025140
18.0%
3
Taiwan
CNY 929074
25.7%
4
Thailand
CNY 910676
27.2%
5
China
CNY 887051
29.0%
6
Indonesia
CNY 871912
30.3%
7
Pakistan
CNY 844854
32.4%
8
New Zealand
CNY 839505
32.8%
9
South Korea
CNY 831506
33.5%
10
Malaysia
CNY 829290
33.7%
11
Japan
CNY 828741
33.7%
12
Philippines
CNY 826826
33.9%
13
Vietnam
CNY 824413
34.1%
14
Australia
CNY 801407
35.9%
15
India
CNY 670771
46.3%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 910690
27.2%
1
Kenya
CNY 878719
29.7%
2
Nigeria
CNY 851207
31.9%
3
Ivory Coast
CNY 844363
32.5%
4
Ghana
CNY 834134
33.3%
5
Mozambique
CNY 828522
33.7%
6
Morocco
CNY 773850
38.1%
7
Zambia
CNY 770912
38.3%
8
Cameroon
CNY 770013
38.4%
9
South Africa
CNY 759373
39.3%
10
Senegal
CNY 758310
39.3%
11
Uganda
CNY 713339
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.