Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
108,750 元
Income Tax
- 25,432 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 32,221 元
Net pay
* 76,529 元
Marginal tax rate
43.0%
Average tax rate
29.6%
70.4%
Net pay
29.6%
Total tax
Total tax
Net pay
The Taxberg
76,529 元
Net pay
11,545 元
Tax the employer pays
32,221 元
Tax you pay
Total tax paid
43,766 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 108,750 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
36.4%
So, with you and the employer both paying tax, what used to be a 29.6% tax rate now rises to 36.4%, meaning your real tax rate is actually 6.8% higher than what it seemed at first.
Summary
If you make 1,305,000 元 a year living in the region of Beijing, China, you will be taxed 386,655 元. That means that your net pay will be 918,345 元 per year, or 76,529 元 per month. Your average tax rate is 29.6% 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 43.02 元, hence, your net pay will only increase by 56.98 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 2,849 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 930525
28.7%
1
Beijing
CNY 918345
29.6%
2
Guangzhou
CNY 917502
29.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 889164
31.9%
1
Canada
CNY 772828
40.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1125361
13.8%
1
Hong Kong
CNY 1106866
15.2%
2
Singapore
CNY 1069399
18.1%
3
Taiwan
CNY 962766
26.2%
4
Thailand
CNY 946767
27.5%
5
China
CNY 918345
29.6%
6
Indonesia
CNY 909032
30.3%
7
Pakistan
CNY 880547
32.5%
8
New Zealand
CNY 873002
33.1%
9
Malaysia
CNY 863884
33.8%
10
South Korea
CNY 862382
33.9%
11
Japan
CNY 861130
34.0%
12
Philippines
CNY 860971
34.0%
13
Vietnam
CNY 860106
34.1%
14
Australia
CNY 830510
36.4%
15
India
CNY 699391
46.4%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 950638
27.2%
1
Kenya
CNY 917158
29.7%
2
Nigeria
CNY 888558
31.9%
3
Ivory Coast
CNY 881831
32.4%
4
Ghana
CNY 870458
33.3%
5
Mozambique
CNY 864215
33.8%
6
Morocco
CNY 807127
38.2%
7
Zambia
CNY 804683
38.3%
8
Cameroon
CNY 803446
38.4%
9
Senegal
CNY 791257
39.4%
10
South Africa
CNY 789574
39.5%
11
Uganda
CNY 743541
43.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1239750
5.0%
1
Qatar
CNY 1239750
5.0%
2
Kuwait
CNY 1228379
5.9%
3
Bahrain
CNY 1227458
5.9%
4
Saudi Arabia
CNY 1201000
8.0%
5
Oman
CNY 1200600
8.0%
6
Egypt
CNY 980745
24.9%
7
Lebanon
CNY 980116
24.9%
8
Israel
CNY 821937
37.0%
9
Turkey
CNY 761428
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.