Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
109,075 元
Income Tax
- 25,572 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 32,361 元
Net pay
* 76,714 元
Marginal tax rate
43.0%
Average tax rate
29.7%
70.3%
Net pay
29.7%
Total tax
Total tax
Net pay
Summary
If you make 1,308,900 元 a year living in the region of Beijing, China, you will be taxed 388,332 元. That means that your net pay will be 920,568 元 per year, or 76,714 元 per month. Your average tax rate is 29.7% 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 932670
28.7%
1
Beijing
CNY 920568
29.7%
2
Guangzhou
CNY 919725
29.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 891590
31.9%
1
Canada
CNY 774680
40.8%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 953475
27.2%
1
Kenya
CNY 919888
29.7%
2
Nigeria
CNY 891211
31.9%
3
Ivory Coast
CNY 884492
32.4%
4
Ghana
CNY 873038
33.3%
5
Mozambique
CNY 866750
33.8%
6
Morocco
CNY 809490
38.2%
7
Zambia
CNY 807081
38.3%
8
Cameroon
CNY 805820
38.4%
9
Senegal
CNY 793597
39.4%
10
South Africa
CNY 791719
39.5%
11
Uganda
CNY 745686
43.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1243455
5.0%
1
Qatar
CNY 1243455
5.0%
2
Kuwait
CNY 1232279
5.9%
3
Bahrain
CNY 1231319
5.9%
4
Saudi Arabia
CNY 1204900
8.0%
5
Oman
CNY 1204188
8.0%
6
Egypt
CNY 983670
24.9%
7
Lebanon
CNY 983041
24.9%
8
Israel
CNY 824067
37.0%
9
Turkey
CNY 763700
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.