Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
5,000 元
Income Tax
- 343 元
Housing Fund
- 600 元
Pension
- 400 元
Medical Insurance
- 100 元
Unemployment
- 25 元
Total tax
- 1,468 元
Net pay
* 3,533 元
Marginal tax rate
30.3%
Average tax rate
29.4%
70.7%
Net pay
29.4%
Total tax
Total tax
Net pay
Summary
If you make 120,000 元 a year living in the region of Beijing, China, you will be taxed 35,220 元. That means that your net pay will be 84,780 元 per year, or 7,065 元 per month. Your average tax rate is 29.4% 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
Europe
Country 
Net pay
Average tax
Rank
Ireland
CNY 118984
0.9%
1
United Kingdom
CNY 118775
1.0%
2
Switzerland
CNY 111268
7.3%
3
Spain
CNY 106891
10.9%
4
France
CNY 105129
12.4%
5
Norway
CNY 104470
12.9%
6
Russia
CNY 104400
13.0%
7
Luxembourg
CNY 102700
14.4%
8
Austria
CNY 101430
15.5%
9
Czech Republic
CNY 98145
18.2%
10
Hungary
CNY 97800
18.5%
11
Italy
CNY 97666
18.6%
12
Ukraine
CNY 96600
19.5%
13
Germany
CNY 95267
20.6%
14
Greece
CNY 90378
24.7%
15
Sweden
CNY 89731
25.2%
16
Poland
CNY 85623
28.7%
17
Portugal
CNY 81785
31.9%
18
Finland
CNY 80963
32.5%
19
Denmark
CNY 80297
33.1%
20
Belgium
CNY 79594
33.7%
21
Netherlands
CNY 75515
37.1%
22
Romania
CNY 70200
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 104667
12.8%
1
Canada
CNY 89801
25.2%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 108555
9.5%
1
Guatemala
CNY 108494
9.6%
2
Costa Rica
CNY 107400
10.5%
3
Ecuador
CNY 107103
10.8%
4
Colombia
CNY 105751
11.9%
5
Panama
CNY 102701
14.4%
6
Chile
CNY 97737
18.6%
7
Mexico
CNY 97186
19.0%
8
Peru
CNY 92948
22.5%
9
Uruguay
CNY 92839
22.6%
10
Brazil
CNY 91055
24.1%
11
Argentina
CNY 77950
35.0%
12
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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.