Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,592 元
Income Tax
- 576 元
Housing Fund
- 1,031 元
Pension
- 687 元
Medical Insurance
- 172 元
Unemployment
- 42.96 元
Total tax
- 2,509 元
Net pay
* 6,083 元
Marginal tax rate
30.3%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
The Taxberg
6,083 元
Net pay
3,381 元
Tax the employer pays
2,509 元
Tax you pay
Total tax paid
5,890 元
Did you know your employer also pays tax on your salary? It costs the employer 3,381 元 to pay you 8,592 元. In other words, every time you spend 10 元 of your hard-earned money, 6.86 元 goes to the government.
Real tax rate
49.2%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 49.2%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 103,104 元 a year living in the region of Beijing, China, you will be taxed 30,109 元. That means that your net pay will be 72,995 元 per year, or 6,083 元 per month. Your average tax rate is 29.2% and your marginal tax rate is 30.3%. 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 30.25 元, hence, your net pay will only increase by 69.75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 698 元 of net incomes. A 5,000 元 bonus will generate an extra 3,488 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 77635
24.7%
1
Guangzhou
CNY 73273
28.9%
2
Beijing
CNY 72995
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 91540
11.2%
1
Canada
CNY 78258
24.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 99586
3.4%
1
Hong Kong
CNY 97949
5.0%
2
Thailand
CNY 95595
7.3%
3
Taiwan
CNY 93982
8.9%
4
Pakistan
CNY 90122
12.6%
5
South Korea
CNY 90042
12.7%
6
Malaysia
CNY 88131
14.5%
7
New Zealand
CNY 87844
14.8%
8
Indonesia
CNY 87686
15.0%
9
Philippines
CNY 84249
18.3%
10
Japan
CNY 83650
18.9%
11
Singapore
CNY 82525
20.0%
12
Kazakhstan
CNY 81742
20.7%
13
Vietnam
CNY 79474
22.9%
14
India
CNY 75281
27.0%
15
China
CNY 72995
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 94135
8.7%
1
Guatemala
CNY 93218
9.6%
2
Ecuador
CNY 92784
10.0%
3
Colombia
CNY 92703
10.1%
4
Costa Rica
CNY 92278
10.5%
5
Panama
CNY 89919
12.8%
6
Mexico
CNY 84486
18.1%
7
Chile
CNY 84372
18.2%
8
Uruguay
CNY 81650
20.8%
9
Peru
CNY 80234
22.2%
10
Brazil
CNY 79192
23.2%
11
Argentina
CNY 66967
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 89266
13.4%
1
Mozambique
CNY 78216
24.1%
2
Morocco
CNY 77486
24.9%
3
Angola
CNY 76259
26.0%
4
Kenya
CNY 75830
26.5%
5
Ivory Coast
CNY 75681
26.6%
6
Ghana
CNY 74972
27.3%
7
Cameroon
CNY 71814
30.4%
8
Nigeria
CNY 71029
31.1%
9
Uganda
CNY 69140
32.9%
10
Senegal
CNY 68668
33.4%
11
Zambia
CNY 65517
36.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 97949
5.0%
1
Qatar
CNY 97949
5.0%
2
Bahrain
CNY 94856
8.0%
3
Oman
CNY 94856
8.0%
4
Saudi Arabia
CNY 92794
10.0%
5
Kuwait
CNY 91763
11.0%
6
Israel
CNY 89546
13.2%
7
Egypt
CNY 79323
23.1%
8
Lebanon
CNY 78694
23.7%
9
Turkey
CNY 57329
44.4%
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.