Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
110,000 元
Income Tax
- 25,970 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 32,759 元
Net pay
* 77,241 元
Marginal tax rate
43.0%
Average tax rate
29.8%
70.2%
Net pay
29.8%
Total tax
Total tax
Net pay
The Taxberg
77,241 元
Net pay
11,545 元
Tax the employer pays
32,759 元
Tax you pay
Total tax paid
44,303 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 110,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.03 元 goes to the government.
Real tax rate
36.5%
So, with you and the employer both paying tax, what used to be a 29.8% tax rate now rises to 36.5%, meaning your real tax rate is actually 6.7% higher than what it seemed at first.
Summary
If you make 1,320,000 元 a year living in the region of Beijing, China, you will be taxed 393,106 元. That means that your net pay will be 926,894 元 per year, or 77,241 元 per month. Your average tax rate is 29.8% 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 938775
28.9%
1
Beijing
CNY 926894
29.8%
2
Guangzhou
CNY 926054
29.8%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1148400
13.0%
1
Hungary
CNY 1075800
18.5%
2
Ukraine
CNY 1062600
19.5%
3
Czech Republic
CNY 1008766
23.6%
4
Switzerland
CNY 941931
28.6%
5
United Kingdom
CNY 834544
36.8%
6
France
CNY 800604
39.4%
7
Norway
CNY 796163
39.7%
8
Spain
CNY 790848
40.1%
9
Austria
CNY 783784
40.6%
10
Poland
CNY 779650
40.9%
11
Romania
CNY 772200
41.5%
12
Denmark
CNY 769342
41.7%
13
Greece
CNY 754056
42.9%
14
Ireland
CNY 740644
43.9%
15
Netherlands
CNY 732914
44.5%
16
Sweden
CNY 729095
44.8%
17
Luxembourg
CNY 709971
46.2%
18
Germany
CNY 706631
46.5%
19
Italy
CNY 651523
50.6%
20
Finland
CNY 596664
54.8%
21
Portugal
CNY 572786
56.6%
22
Belgium
CNY 532688
59.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 898494
31.9%
1
Canada
CNY 779953
40.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1138861
13.7%
1
Hong Kong
CNY 1119316
15.2%
2
Singapore
CNY 1081489
18.1%
3
Taiwan
CNY 971970
26.4%
4
Thailand
CNY 956626
27.5%
5
China
CNY 926894
29.8%
6
Indonesia
CNY 919172
30.4%
7
Pakistan
CNY 890297
32.6%
8
New Zealand
CNY 882152
33.2%
9
Malaysia
CNY 873333
33.8%
10
South Korea
CNY 870817
34.0%
11
Philippines
CNY 870298
34.1%
12
Japan
CNY 869977
34.1%
13
Vietnam
CNY 869856
34.1%
14
Australia
CNY 838460
36.5%
15
India
CNY 707209
46.4%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1173915
11.1%
1
Costa Rica
CNY 967907
26.7%
2
Brazil
CNY 961055
27.2%
3
Colombia
CNY 959468
27.3%
4
Uruguay
CNY 957317
27.5%
5
Chile
CNY 951113
28.0%
6
Panama
CNY 929146
29.6%
7
Puerto Rico
CNY 893325
32.3%
8
Mexico
CNY 891278
32.5%
9
Peru
CNY 865432
34.4%
10
Argentina
CNY 857950
35.0%
11
Ecuador
CNY 851562
35.5%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 961551
27.2%
1
Kenya
CNY 927658
29.7%
2
Nigeria
CNY 898761
31.9%
3
Ivory Coast
CNY 892066
32.4%
4
Ghana
CNY 880380
33.3%
5
Mozambique
CNY 873965
33.8%
6
Morocco
CNY 816216
38.2%
7
Zambia
CNY 813908
38.3%
8
Cameroon
CNY 812579
38.4%
9
Senegal
CNY 800257
39.4%
10
South Africa
CNY 797824
39.6%
11
Uganda
CNY 751791
43.1%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1254000
5.0%
1
Qatar
CNY 1254000
5.0%
2
Kuwait
CNY 1243379
5.8%
3
Bahrain
CNY 1242308
5.9%
4
Saudi Arabia
CNY 1216000
7.9%
5
Oman
CNY 1214400
8.0%
6
Egypt
CNY 991995
24.9%
7
Lebanon
CNY 991366
24.9%
8
Israel
CNY 830129
37.1%
9
Turkey
CNY 770164
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.