Figures show that GPs in the East of England earn an average of £118,703 before tax, the most in the country.
According to data for 2006/07 from the NHS Information Centre, this is closely followed by GPs in the East Midlands, who earn £118,615, and doctors in the South East Coast Strategic Health Authority region, who get £116,522.
Researchers found that GPs working in the Yorkshire and Humber region earn £110,225 and those in the North East earn just £106,502.
However, the data show that GPs in the South West Strategic Health Authority region have the lowest earnings in England, at £98,356, and those working in rural areas earn more than those working in cities.
Rural GPs earn an average of £115,309 before tax compared with £105,970 for GPs in urban areas.
Despite thoughts that GPs in London might earn the most, the figures show that they earn on average £114,412, whereas West Midland GPs are the fifth highest earners with £115,733.
By using figures from an analysis of the tax returns for contractor GPs - who account for the majority of GPs working in the UK - the centre was able to establish the average GP salaries.
It found that the overall average salary for both contractor and salaried GPs came in at £100,676 in 2006/07.
"Where do these figures come from? If you look in the BMJ there are not GP positions paying more than about £80K. Partners may earn but by way of profit sharing but this is the same with any business" – Tim, London