Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,150,001 元
Income Tax
- 493,605 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 500,395 元
Net pay
* 649,606 元
Marginal tax rate
45.0%
Average tax rate
43.5%
56.5%
Net pay
43.5%
Total tax
Total tax
Net pay
The Taxberg
649,606 元
Net pay
11,545 元
Tax the employer pays
500,395 元
Tax you pay
Total tax paid
511,939 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 1,150,001 元. In other words, every time you spend 10 元 of your hard-earned money, 4.45 元 goes to the government.
Real tax rate
44.1%
So, with you and the employer both paying tax, what used to be a 43.5% tax rate now rises to 44.1%, meaning your real tax rate is actually 0.6% higher than what it seemed at first.
Summary
If you make 13,800,012 元 a year living in the region of Beijing, China, you will be taxed 6,004,735 元. That means that your net pay will be 7,795,277 元 per year, or 649,606 元 per month. Your average tax rate is 43.5% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Beijing
CNY 7795277
43.5%
1
Guangzhou
CNY 7794499
43.5%
2
Shanghai
CNY 7802781
43.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 7608873
44.9%
1
Canada
CNY 6581881
52.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 12370871
10.4%
1
Hong Kong
CNY 11477725
16.8%
2
Singapore
CNY 10825908
21.6%
3
Indonesia
CNY 9355660
32.2%
4
Thailand
CNY 9069629
34.3%
5
Pakistan
CNY 9002305
34.8%
6
Vietnam
CNY 8981864
34.9%
7
Philippines
CNY 8618350
37.6%
8
New Zealand
CNY 8494959
38.4%
9
Taiwan
CNY 8462106
38.7%
10
Malaysia
CNY 8282333
40.0%
11
China
CNY 7795277
43.5%
12
Japan
CNY 7628172
44.7%
13
Australia
CNY 7452866
46.0%
14
South Korea
CNY 7416343
46.3%
15
India
CNY 3164611
77.1%
16
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 13723391
0.6%
1
Saudi Arabia
CNY 13696012
0.8%
2
Bahrain
CNY 13597520
1.5%
3
United Arab Emirates
CNY 13110011
5.0%
4
Qatar
CNY 13110011
5.0%
5
Oman
CNY 12696011
8.0%
6
Egypt
CNY 10352004
25.0%
7
Lebanon
CNY 10351375
25.0%
8
Turkey
CNY 8038648
41.8%
9
Israel
CNY 7076873
48.7%
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.