Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
105,000 元
Income Tax
- 23,819 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 30,608 元
Net pay
* 74,392 元
Marginal tax rate
43.0%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
The Taxberg
74,392 元
Net pay
11,545 元
Tax the employer pays
30,608 元
Tax you pay
Total tax paid
42,153 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 105,000 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
36.2%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 36.2%, meaning your real tax rate is actually 7% higher than what it seemed at first.
Summary
If you make 1,260,000 元 a year living in the region of Beijing, China, you will be taxed 367,300 元. That means that your net pay will be 892,700 元 per year, or 74,392 元 per month. Your average tax rate is 29.2% 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 905775
28.1%
1
Beijing
CNY 892700
29.2%
2
Guangzhou
CNY 891844
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 858805
31.8%
1
Canada
CNY 751453
40.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1084861
13.9%
1
Hong Kong
CNY 1069516
15.1%
2
Singapore
CNY 1033129
18.0%
3
Taiwan
CNY 935155
25.8%
4
Thailand
CNY 917191
27.2%
5
China
CNY 892700
29.2%
6
Indonesia
CNY 878612
30.3%
7
Pakistan
CNY 851297
32.4%
8
New Zealand
CNY 845552
32.9%
9
South Korea
CNY 837080
33.6%
10
Malaysia
CNY 835535
33.7%
11
Japan
CNY 834588
33.8%
12
Philippines
CNY 832989
33.9%
13
Vietnam
CNY 830856
34.1%
14
Australia
CNY 806660
36.0%
15
India
CNY 675937
46.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1120810
11.1%
1
Costa Rica
CNY 927632
26.4%
2
Colombia
CNY 921367
26.9%
3
Brazil
CNY 917555
27.2%
4
Uruguay
CNY 914512
27.4%
5
Chile
CNY 912336
27.6%
6
Panama
CNY 889096
29.4%
7
Puerto Rico
CNY 853995
32.2%
8
Mexico
CNY 852060
32.4%
9
Peru
CNY 828682
34.2%
10
Argentina
CNY 818950
35.0%
11
Ecuador
CNY 817334
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 917901
27.2%
1
Kenya
CNY 885658
29.7%
2
Nigeria
CNY 857949
31.9%
3
Ivory Coast
CNY 851126
32.5%
4
Ghana
CNY 840690
33.3%
5
Mozambique
CNY 834965
33.7%
6
Morocco
CNY 779857
38.1%
7
Zambia
CNY 777008
38.3%
8
Cameroon
CNY 776048
38.4%
9
South Africa
CNY 764824
39.3%
10
Senegal
CNY 764257
39.3%
11
Uganda
CNY 718791
43.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1197000
5.0%
1
Qatar
CNY 1197000
5.0%
2
Kuwait
CNY 1183379
6.1%
3
Bahrain
CNY 1182908
6.1%
4
Oman
CNY 1159200
8.0%
5
Saudi Arabia
CNY 1156000
8.3%
6
Egypt
CNY 946995
24.8%
7
Lebanon
CNY 946366
24.9%
8
Israel
CNY 797358
36.7%
9
Turkey
CNY 735220
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.