Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
105,320 元
Income Tax
- 23,957 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 30,746 元
Net pay
* 74,574 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
74,574 元
Net pay
11,545 元
Tax the employer pays
30,746 元
Tax you pay
Total tax paid
42,291 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 105,320 元. In other words, every time you spend 10 元 of your hard-earned money, 4.02 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 1,263,840 元 a year living in the region of Beijing, China, you will be taxed 368,952 元. That means that your net pay will be 894,888 元 per year, or 74,574 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 907887
28.2%
1
Beijing
CNY 894888
29.2%
2
Guangzhou
CNY 894033
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 861409
31.8%
1
Canada
CNY 753277
40.4%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1124209
11.1%
1
Costa Rica
CNY 930210
26.4%
2
Colombia
CNY 923805
26.9%
3
Brazil
CNY 920339
27.2%
4
Uruguay
CNY 917251
27.4%
5
Chile
CNY 914832
27.6%
6
Panama
CNY 891660
29.5%
7
Puerto Rico
CNY 856512
32.2%
8
Mexico
CNY 854570
32.4%
9
Peru
CNY 831034
34.3%
10
Argentina
CNY 821446
35.0%
11
Ecuador
CNY 819525
35.2%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 920694
27.2%
1
Kenya
CNY 888346
29.7%
2
Nigeria
CNY 860561
31.9%
3
Ivory Coast
CNY 853746
32.5%
4
Ghana
CNY 843230
33.3%
5
Mozambique
CNY 837461
33.7%
6
Morocco
CNY 782184
38.1%
7
Zambia
CNY 779370
38.3%
8
Cameroon
CNY 778386
38.4%
9
South Africa
CNY 766936
39.3%
10
Senegal
CNY 766561
39.4%
11
Uganda
CNY 720903
43.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1200648
5.0%
1
Qatar
CNY 1200648
5.0%
2
Kuwait
CNY 1187219
6.1%
3
Bahrain
CNY 1186709
6.1%
4
Oman
CNY 1162733
8.0%
5
Saudi Arabia
CNY 1159840
8.2%
6
Egypt
CNY 949875
24.8%
7
Lebanon
CNY 949246
24.9%
8
Israel
CNY 799456
36.7%
9
Turkey
CNY 737456
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.