Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
52 元
Income Tax
- 3.51 元
Housing Fund
- 6.24 元
Pension
- 4.16 元
Medical Insurance
- 1.04 元
Unemployment
- 0.26 元
Total tax
- 15.21 元
Net pay
* 36.79 元
Marginal tax rate
30.3%
Average tax rate
29.3%
70.7%
Net pay
29.3%
Total tax
Total tax
Net pay
The Taxberg
36.79 元
Net pay
20.46 元
Tax the employer pays
15.21 元
Tax you pay
Total tax paid
35.67 元
Did you know your employer also pays tax on your salary? It costs the employer 20.46 元 to pay you 52 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 29.3% tax rate now rises to 49.2%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 108,160 元 a year living in the region of Beijing, China, you will be taxed 31,638 元. That means that your net pay will be 76,522 元 per year, or 6,377 元 per month. Your average tax rate is 29.3% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 81389
24.8%
1
Guangzhou
CNY 76814
29.0%
2
Beijing
CNY 76522
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 108160
0.0%
1
Ireland
CNY 107381
0.7%
2
Spain
CNY 101056
6.6%
3
Switzerland
CNY 100578
7.0%
4
France
CNY 95609
11.6%
5
Norway
CNY 95045
12.1%
6
Russia
CNY 94099
13.0%
7
Luxembourg
CNY 93529
13.5%
8
Austria
CNY 91922
15.0%
9
Italy
CNY 90646
16.2%
10
Czech Republic
CNY 89384
17.4%
11
Hungary
CNY 88150
18.5%
12
Ukraine
CNY 87069
19.5%
13
Germany
CNY 86847
19.7%
14
Greece
CNY 82447
23.8%
15
Sweden
CNY 81796
24.4%
16
Poland
CNY 78062
27.8%
17
Portugal
CNY 74622
31.0%
18
Finland
CNY 73648
31.9%
19
Belgium
CNY 73319
32.2%
20
Denmark
CNY 72331
33.1%
21
Netherlands
CNY 68063
37.1%
22
Romania
CNY 63274
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 95476
11.7%
1
Canada
CNY 81735
24.4%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 93007
14.0%
1
Mozambique
CNY 81856
24.3%
2
Morocco
CNY 80747
25.3%
3
Angola
CNY 79937
26.1%
4
Kenya
CNY 79370
26.6%
5
Ivory Coast
CNY 79009
27.0%
6
Ghana
CNY 78556
27.4%
7
Cameroon
CNY 74858
30.8%
8
Nigeria
CNY 74468
31.2%
9
Uganda
CNY 72426
33.0%
10
Senegal
CNY 71853
33.6%
11
Zambia
CNY 68626
36.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 102752
5.0%
1
Qatar
CNY 102752
5.0%
2
Bahrain
CNY 99507
8.0%
3
Oman
CNY 99507
8.0%
4
Saudi Arabia
CNY 97344
10.0%
5
Kuwait
CNY 96262
11.0%
6
Israel
CNY 93937
13.2%
7
Egypt
CNY 83115
23.2%
8
Lebanon
CNY 82486
23.7%
9
Turkey
CNY 60526
44.0%
10
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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.