Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
2,100 元
Income Tax
- 142 元
Housing Fund
- 252 元
Pension
- 168 元
Medical Insurance
- 42 元
Unemployment
- 10.50 元
Total tax
- 614 元
Net pay
* 1,486 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
1,486 元
Net pay
826 元
Tax the employer pays
614 元
Tax you pay
Total tax paid
1,441 元
Did you know your employer also pays tax on your salary? It costs the employer 826 元 to pay you 2,100 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 109,200 元 a year living in the region of Beijing, China, you will be taxed 31,953 元. That means that your net pay will be 77,247 元 per year, or 6,437 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 82161
24.8%
1
Guangzhou
CNY 77542
29.0%
2
Beijing
CNY 77247
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 109200
0.0%
1
Ireland
CNY 108400
0.7%
2
Spain
CNY 101570
7.0%
3
Switzerland
CNY 101528
7.0%
4
France
CNY 96446
11.7%
5
Norway
CNY 95879
12.2%
6
Russia
CNY 95004
13.0%
7
Luxembourg
CNY 94339
13.6%
8
Austria
CNY 92730
15.1%
9
Italy
CNY 91279
16.4%
10
Czech Republic
CNY 90153
17.4%
11
Hungary
CNY 88998
18.5%
12
Ukraine
CNY 87906
19.5%
13
Germany
CNY 87619
19.8%
14
Greece
CNY 83143
23.9%
15
Sweden
CNY 82493
24.5%
16
Poland
CNY 78726
27.9%
17
Portugal
CNY 75251
31.1%
18
Finland
CNY 74368
31.9%
19
Belgium
CNY 73870
32.4%
20
Denmark
CNY 73031
33.1%
21
Netherlands
CNY 68718
37.1%
22
Romania
CNY 63882
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 96285
11.8%
1
Canada
CNY 82443
24.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 104308
4.5%
1
Hong Kong
CNY 103740
5.0%
2
Thailand
CNY 100886
7.6%
3
Taiwan
CNY 99542
8.8%
4
South Korea
CNY 95177
12.8%
5
Pakistan
CNY 94694
13.3%
6
New Zealand
CNY 92788
15.0%
7
Malaysia
CNY 92781
15.0%
8
Indonesia
CNY 92481
15.3%
9
Philippines
CNY 88644
18.8%
10
Japan
CNY 88475
19.0%
11
Singapore
CNY 87361
20.0%
12
Kazakhstan
CNY 86635
20.7%
13
Vietnam
CNY 83838
23.2%
14
India
CNY 78743
27.9%
15
China
CNY 77247
29.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 99337
9.0%
1
Guatemala
CNY 98729
9.6%
2
Ecuador
CNY 98026
10.2%
3
Costa Rica
CNY 97734
10.5%
4
Colombia
CNY 97463
10.8%
5
Panama
CNY 94531
13.4%
6
Chile
CNY 89194
18.3%
7
Mexico
CNY 89111
18.4%
8
Uruguay
CNY 86034
21.2%
9
Peru
CNY 84821
22.3%
10
Brazil
CNY 83233
23.8%
11
Argentina
CNY 70930
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 93777
14.1%
1
Mozambique
CNY 82605
24.4%
2
Morocco
CNY 81418
25.4%
3
Angola
CNY 80694
26.1%
4
Kenya
CNY 80098
26.7%
5
Ivory Coast
CNY 79693
27.0%
6
Ghana
CNY 79293
27.4%
7
Cameroon
CNY 75484
30.9%
8
Nigeria
CNY 75175
31.2%
9
Uganda
CNY 73102
33.1%
10
Senegal
CNY 72508
33.6%
11
Zambia
CNY 69266
36.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 103740
5.0%
1
Qatar
CNY 103740
5.0%
2
Bahrain
CNY 100464
8.0%
3
Oman
CNY 100464
8.0%
4
Saudi Arabia
CNY 98280
10.0%
5
Kuwait
CNY 97188
11.0%
6
Israel
CNY 94840
13.2%
7
Egypt
CNY 83895
23.2%
8
Lebanon
CNY 83266
23.8%
9
Turkey
CNY 61184
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.