Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,753 元
Income Tax
- 588 元
Housing Fund
- 1,050 元
Pension
- 700 元
Medical Insurance
- 175 元
Unemployment
- 43.77 元
Total tax
- 2,558 元
Net pay
* 6,195 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
6,195 元
Net pay
3,444 元
Tax the employer pays
2,558 元
Tax you pay
Total tax paid
6,002 元
Did you know your employer also pays tax on your salary? It costs the employer 3,444 元 to pay you 8,753 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 105,036 元 a year living in the region of Beijing, China, you will be taxed 30,693 元. That means that your net pay will be 74,343 元 per year, or 6,195 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 79069
24.7%
1
Guangzhou
CNY 74626
29.0%
2
Beijing
CNY 74343
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 93044
11.4%
1
Canada
CNY 79606
24.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 101082
3.8%
1
Hong Kong
CNY 99784
5.0%
2
Thailand
CNY 97272
7.4%
3
Taiwan
CNY 95744
8.9%
4
South Korea
CNY 91669
12.7%
5
Pakistan
CNY 91571
12.8%
6
Malaysia
CNY 89605
14.7%
7
New Zealand
CNY 89411
14.9%
8
Indonesia
CNY 89206
15.1%
9
Philippines
CNY 85642
18.5%
10
Japan
CNY 85179
18.9%
11
Singapore
CNY 84063
20.0%
12
Kazakhstan
CNY 83292
20.7%
13
Vietnam
CNY 80857
23.0%
14
India
CNY 76378
27.3%
15
China
CNY 74343
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 95783
8.8%
1
Guatemala
CNY 94965
9.6%
2
Ecuador
CNY 94446
10.1%
3
Colombia
CNY 94267
10.3%
4
Costa Rica
CNY 94007
10.5%
5
Panama
CNY 91381
13.0%
6
Mexico
CNY 85952
18.2%
7
Chile
CNY 85900
18.2%
8
Uruguay
CNY 83039
20.9%
9
Peru
CNY 81688
22.2%
10
Brazil
CNY 80431
23.4%
11
Argentina
CNY 68223
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 90695
13.7%
1
Mozambique
CNY 79607
24.2%
2
Morocco
CNY 78732
25.0%
3
Angola
CNY 77664
26.1%
4
Kenya
CNY 77183
26.5%
5
Ivory Coast
CNY 76952
26.7%
6
Ghana
CNY 76341
27.3%
7
Cameroon
CNY 72977
30.5%
8
Nigeria
CNY 72343
31.1%
9
Uganda
CNY 70396
33.0%
10
Senegal
CNY 69885
33.5%
11
Zambia
CNY 66705
36.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 99784
5.0%
1
Qatar
CNY 99784
5.0%
2
Bahrain
CNY 96633
8.0%
3
Oman
CNY 96633
8.0%
4
Saudi Arabia
CNY 94532
10.0%
5
Kuwait
CNY 93482
11.0%
6
Israel
CNY 91224
13.2%
7
Egypt
CNY 80772
23.1%
8
Lebanon
CNY 80143
23.7%
9
Turkey
CNY 58551
44.3%
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.