Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
107,246 元
Income Tax
- 7,232 元
Housing Fund
- 12,870 元
Pension
- 8,580 元
Medical Insurance
- 2,145 元
Unemployment
- 536 元
Total tax
- 31,362 元
Net pay
* 75,884 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
75,884 元
Net pay
42,201 元
Tax the employer pays
31,362 元
Tax you pay
Total tax paid
73,563 元
Did you know your employer also pays tax on your salary? It costs the employer 42,201 元 to pay you 107,246 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 107,246 元 a year living in the region of Beijing, China, you will be taxed 31,362 元. That means that your net pay will be 75,884 元 per year, or 6,324 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 80710
24.7%
1
Guangzhou
CNY 76174
29.0%
2
Beijing
CNY 75884
29.2%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 107246
0.0%
1
Ireland
CNY 106515
0.7%
2
Spain
CNY 100436
6.4%
3
Switzerland
CNY 99744
7.0%
4
France
CNY 94874
11.5%
5
Norway
CNY 94313
12.1%
6
Russia
CNY 93304
13.0%
7
Luxembourg
CNY 92817
13.5%
8
Austria
CNY 91184
15.0%
9
Italy
CNY 90090
16.0%
10
Czech Republic
CNY 88707
17.3%
11
Hungary
CNY 87405
18.5%
12
Ukraine
CNY 86333
19.5%
13
Germany
CNY 86145
19.7%
14
Greece
CNY 81834
23.7%
15
Sweden
CNY 81183
24.3%
16
Poland
CNY 77479
27.8%
17
Portugal
CNY 74069
30.9%
18
Finland
CNY 73077
31.9%
19
Belgium
CNY 72785
32.1%
20
Denmark
CNY 71716
33.1%
21
Netherlands
CNY 67488
37.1%
22
Romania
CNY 62739
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 94764
11.6%
1
Canada
CNY 81112
24.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 102794
4.2%
1
Hong Kong
CNY 101884
5.0%
2
Thailand
CNY 99190
7.5%
3
Taiwan
CNY 97760
8.9%
4
South Korea
CNY 93531
12.8%
5
Pakistan
CNY 93228
13.1%
6
Malaysia
CNY 91290
14.9%
7
New Zealand
CNY 91203
15.0%
8
Indonesia
CNY 90944
15.2%
9
Philippines
CNY 87236
18.7%
10
Japan
CNY 86928
18.9%
11
Singapore
CNY 85822
20.0%
12
Kazakhstan
CNY 85066
20.7%
13
Vietnam
CNY 82439
23.1%
14
India
CNY 77633
27.6%
15
China
CNY 75884
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 97670
8.9%
1
Guatemala
CNY 96963
9.6%
2
Ecuador
CNY 96347
10.2%
3
Costa Rica
CNY 95985
10.5%
4
Colombia
CNY 95963
10.5%
5
Panama
CNY 93053
13.2%
6
Chile
CNY 87648
18.3%
7
Mexico
CNY 87628
18.3%
8
Uruguay
CNY 84629
21.1%
9
Peru
CNY 83351
22.3%
10
Brazil
CNY 81918
23.6%
11
Argentina
CNY 69660
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 92331
13.9%
1
Mozambique
CNY 81198
24.3%
2
Morocco
CNY 80158
25.3%
3
Angola
CNY 79272
26.1%
4
Kenya
CNY 78730
26.6%
5
Ivory Coast
CNY 78407
26.9%
6
Ghana
CNY 77908
27.4%
7
Cameroon
CNY 74307
30.7%
8
Nigeria
CNY 73846
31.1%
9
Uganda
CNY 71832
33.0%
10
Senegal
CNY 71277
33.5%
11
Zambia
CNY 68064
36.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 101884
5.0%
1
Qatar
CNY 101884
5.0%
2
Bahrain
CNY 98666
8.0%
3
Oman
CNY 98666
8.0%
4
Saudi Arabia
CNY 96521
10.0%
5
Kuwait
CNY 95449
11.0%
6
Israel
CNY 93143
13.2%
7
Egypt
CNY 82429
23.1%
8
Lebanon
CNY 81800
23.7%
9
Turkey
CNY 59948
44.1%
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.