Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
104,000 元
Income Tax
- 6,980 元
Housing Fund
- 12,480 元
Pension
- 8,320 元
Medical Insurance
- 2,080 元
Unemployment
- 520 元
Total tax
- 30,380 元
Net pay
* 73,620 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
73,620 元
Net pay
40,924 元
Tax the employer pays
30,380 元
Tax you pay
Total tax paid
71,304 元
Did you know your employer also pays tax on your salary? It costs the employer 40,924 元 to pay you 104,000 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 104,000 元 a year living in the region of Beijing, China, you will be taxed 30,380 元. That means that your net pay will be 73,620 元 per year, or 6,135 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 78300
24.7%
1
Guangzhou
CNY 73901
28.9%
2
Beijing
CNY 73620
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 92238
11.3%
1
Canada
CNY 78900
24.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 100280
3.6%
1
Hong Kong
CNY 98800
5.0%
2
Thailand
CNY 96373
7.3%
3
Taiwan
CNY 94799
8.9%
4
Pakistan
CNY 90794
12.7%
5
South Korea
CNY 90797
12.7%
6
Malaysia
CNY 88814
14.6%
7
New Zealand
CNY 88571
14.8%
8
Indonesia
CNY 88391
15.0%
9
Philippines
CNY 84895
18.4%
10
Japan
CNY 84359
18.9%
11
Singapore
CNY 83238
20.0%
12
Kazakhstan
CNY 82461
20.7%
13
Vietnam
CNY 80115
23.0%
14
India
CNY 75790
27.1%
15
China
CNY 73620
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 94899
8.8%
1
Guatemala
CNY 94028
9.6%
2
Ecuador
CNY 93555
10.0%
3
Colombia
CNY 93468
10.1%
4
Costa Rica
CNY 93080
10.5%
5
Panama
CNY 90597
12.9%
6
Mexico
CNY 85166
18.1%
7
Chile
CNY 85081
18.2%
8
Uruguay
CNY 82294
20.9%
9
Peru
CNY 80908
22.2%
10
Brazil
CNY 79750
23.3%
11
Argentina
CNY 67550
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 89929
13.5%
1
Mozambique
CNY 78861
24.2%
2
Morocco
CNY 78064
24.9%
3
Angola
CNY 76911
26.1%
4
Kenya
CNY 76458
26.5%
5
Ivory Coast
CNY 76270
26.7%
6
Ghana
CNY 75607
27.3%
7
Cameroon
CNY 72353
30.4%
8
Nigeria
CNY 71638
31.1%
9
Uganda
CNY 69722
33.0%
10
Senegal
CNY 69232
33.4%
11
Zambia
CNY 66068
36.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 98800
5.0%
1
Qatar
CNY 98800
5.0%
2
Bahrain
CNY 95680
8.0%
3
Oman
CNY 95680
8.0%
4
Saudi Arabia
CNY 93600
10.0%
5
Kuwait
CNY 92560
11.0%
6
Israel
CNY 90324
13.2%
7
Egypt
CNY 79995
23.1%
8
Lebanon
CNY 79366
23.7%
9
Turkey
CNY 57896
44.3%
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.