Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
100,525 元
Income Tax
- 21,894 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 28,684 元
Net pay
* 71,841 元
Marginal tax rate
43.0%
Average tax rate
28.5%
71.5%
Net pay
28.5%
Total tax
Total tax
Net pay
The Taxberg
71,841 元
Net pay
11,545 元
Tax the employer pays
28,684 元
Tax you pay
Total tax paid
40,228 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 100,525 元. In other words, every time you spend 10 元 of your hard-earned money, 4 元 goes to the government.
Real tax rate
35.9%
So, with you and the employer both paying tax, what used to be a 28.5% tax rate now rises to 35.9%, meaning your real tax rate is actually 7.4% higher than what it seemed at first.
Summary
If you make 1,206,300 元 a year living in the region of Beijing, China, you will be taxed 344,204 元. That means that your net pay will be 862,096 元 per year, or 71,841 元 per month. Your average tax rate is 28.5% 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 876240
27.4%
1
Beijing
CNY 862096
28.5%
2
Guangzhou
CNY 861225
28.6%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1049481
13.0%
1
Hungary
CNY 983134
18.5%
2
Ukraine
CNY 971071
19.5%
3
Czech Republic
CNY 921217
23.6%
4
Switzerland
CNY 872791
27.7%
5
United Kingdom
CNY 770019
36.2%
6
France
CNY 744909
38.3%
7
Norway
CNY 735318
39.0%
8
Spain
CNY 729677
39.5%
9
Austria
CNY 719788
40.3%
10
Poland
CNY 714210
40.8%
11
Denmark
CNY 711103
41.1%
12
Romania
CNY 705685
41.5%
13
Greece
CNY 690384
42.8%
14
Ireland
CNY 686068
43.1%
15
Netherlands
CNY 675496
44.0%
16
Sweden
CNY 672233
44.3%
17
Luxembourg
CNY 648675
46.2%
18
Germany
CNY 647610
46.3%
19
Italy
CNY 599926
50.3%
20
Finland
CNY 554800
54.0%
21
Portugal
CNY 529012
56.2%
22
Belgium
CNY 490187
59.4%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 822527
31.8%
1
Canada
CNY 725945
39.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1036531
14.1%
1
Hong Kong
CNY 1024945
15.0%
2
Singapore
CNY 989847
17.9%
3
Taiwan
CNY 902206
25.2%
4
Thailand
CNY 881897
26.9%
5
China
CNY 862096
28.5%
6
Indonesia
CNY 842311
30.2%
7
Pakistan
CNY 816392
32.3%
8
New Zealand
CNY 812795
32.6%
9
South Korea
CNY 806885
33.1%
10
Japan
CNY 802914
33.4%
11
Malaysia
CNY 801705
33.5%
12
Philippines
CNY 799598
33.7%
13
Vietnam
CNY 795951
34.0%
14
Australia
CNY 778199
35.5%
15
India
CNY 647949
46.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1073282
11.0%
1
Costa Rica
CNY 891586
26.1%
2
Colombia
CNY 883327
26.8%
3
Brazil
CNY 878622
27.2%
4
Chile
CNY 877431
27.3%
5
Uruguay
CNY 876201
27.4%
6
Panama
CNY 853252
29.3%
7
Puerto Rico
CNY 818794
32.1%
8
Mexico
CNY 816960
32.3%
9
Peru
CNY 795790
34.0%
10
Ecuador
CNY 786700
34.8%
11
Argentina
CNY 784045
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 878834
27.2%
1
Kenya
CNY 848068
29.7%
2
Nigeria
CNY 821422
31.9%
3
Ivory Coast
CNY 814485
32.5%
4
Ghana
CNY 805168
33.3%
5
Mozambique
CNY 800060
33.7%
6
Morocco
CNY 747315
38.1%
7
Zambia
CNY 743982
38.3%
8
Cameroon
CNY 743352
38.4%
9
South Africa
CNY 735289
39.1%
10
Senegal
CNY 732037
39.3%
11
Uganda
CNY 689256
42.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1145985
5.0%
1
Qatar
CNY 1145985
5.0%
2
Kuwait
CNY 1129679
6.4%
3
Bahrain
CNY 1129745
6.4%
4
Oman
CNY 1109796
8.0%
5
Saudi Arabia
CNY 1102300
8.6%
6
Egypt
CNY 906720
24.8%
7
Lebanon
CNY 906091
24.9%
8
Israel
CNY 768029
36.3%
9
Turkey
CNY 703944
41.6%
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.