Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
105,418 元
Income Tax
- 23,999 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 30,788 元
Net pay
* 74,630 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
74,630 元
Net pay
11,545 元
Tax the employer pays
30,788 元
Tax you pay
Total tax paid
42,333 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 105,418 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 1,265,016 元 a year living in the region of Beijing, China, you will be taxed 369,458 元. That means that your net pay will be 895,558 元 per year, or 74,630 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 908533
28.2%
1
Beijing
CNY 895558
29.2%
2
Guangzhou
CNY 894704
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1100564
13.0%
1
Hungary
CNY 1030988
18.5%
2
Ukraine
CNY 1018338
19.5%
3
Czech Republic
CNY 966429
23.6%
4
Switzerland
CNY 908718
28.2%
5
United Kingdom
CNY 803340
36.5%
6
France
CNY 773856
38.8%
7
Norway
CNY 766739
39.4%
8
Spain
CNY 761267
39.8%
9
Austria
CNY 752836
40.5%
10
Poland
CNY 748004
40.9%
11
Denmark
CNY 741179
41.4%
12
Romania
CNY 740034
41.5%
13
Greece
CNY 723265
42.8%
14
Ireland
CNY 714252
43.5%
15
Netherlands
CNY 705147
44.3%
16
Sweden
CNY 701597
44.5%
17
Luxembourg
CNY 680329
46.2%
18
Germany
CNY 678089
46.4%
19
Italy
CNY 626571
50.5%
20
Finland
CNY 576419
54.4%
21
Portugal
CNY 551617
56.4%
22
Belgium
CNY 512135
59.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 862206
31.8%
1
Canada
CNY 753835
40.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1089375
13.9%
1
Hong Kong
CNY 1073679
15.1%
2
Singapore
CNY 1037172
18.0%
3
Taiwan
CNY 938233
25.8%
4
Thailand
CNY 920488
27.2%
5
China
CNY 895558
29.2%
6
Indonesia
CNY 882003
30.3%
7
Pakistan
CNY 854557
32.5%
8
New Zealand
CNY 848611
32.9%
9
South Korea
CNY 839900
33.6%
10
Malaysia
CNY 838695
33.7%
11
Japan
CNY 837546
33.8%
12
Philippines
CNY 836108
33.9%
13
Vietnam
CNY 834117
34.1%
14
Australia
CNY 809318
36.0%
15
India
CNY 678552
46.4%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 921550
27.2%
1
Kenya
CNY 889169
29.7%
2
Nigeria
CNY 861361
31.9%
3
Ivory Coast
CNY 854549
32.5%
4
Ghana
CNY 844008
33.3%
5
Mozambique
CNY 838225
33.7%
6
Morocco
CNY 782897
38.1%
7
Zambia
CNY 780093
38.3%
8
Cameroon
CNY 779102
38.4%
9
South Africa
CNY 767583
39.3%
10
Senegal
CNY 767267
39.4%
11
Uganda
CNY 721550
43.0%
12
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.