Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,860,000 元
Income Tax
- 813,105 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 819,894 元
Net pay
* 1,040,106 元
Marginal tax rate
45.0%
Average tax rate
44.1%
55.9%
Net pay
44.1%
Total tax
Total tax
Net pay
The Taxberg
1,040,106 元
Net pay
11,545 元
Tax the employer pays
819,894 元
Tax you pay
Total tax paid
831,439 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 1,860,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.47 元 goes to the government.
Real tax rate
44.4%
So, with you and the employer both paying tax, what used to be a 44.1% tax rate now rises to 44.4%, meaning your real tax rate is actually 0.3% higher than what it seemed at first.
Summary
If you make 22,320,000 元 a year living in the region of Beijing, China, you will be taxed 9,838,729 元. That means that your net pay will be 12,481,271 元 per year, or 1,040,106 元 per month. Your average tax rate is 44.1% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 12488775
44.0%
1
Beijing
CNY 12481271
44.1%
2
Guangzhou
CNY 12480492
44.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 12150027
45.6%
1
Canada
CNY 10541154
52.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 20038861
10.2%
1
Hong Kong
CNY 18549316
16.9%
2
Singapore
CNY 17471498
21.7%
3
Indonesia
CNY 15115172
32.3%
4
Thailand
CNY 14607621
34.6%
5
Pakistan
CNY 14540297
34.9%
6
Vietnam
CNY 14519856
35.0%
7
Philippines
CNY 13907842
37.7%
8
New Zealand
CNY 13692152
38.7%
9
Taiwan
CNY 13574099
39.2%
10
Malaysia
CNY 13309041
40.4%
11
China
CNY 12481271
44.1%
12
Japan
CNY 12219835
45.3%
13
Australia
CNY 11968460
46.4%
14
South Korea
CNY 11857701
46.9%
15
India
CNY 4145008
81.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 19760616
11.5%
1
Brazil
CNY 16186055
27.5%
2
Costa Rica
CNY 15064157
32.5%
3
Panama
CNY 14946646
33.0%
4
Mexico
CNY 14542840
34.8%
5
Argentina
CNY 14507950
35.0%
6
Puerto Rico
CNY 14470968
35.2%
7
Colombia
CNY 13785011
38.2%
8
Uruguay
CNY 13753437
38.4%
9
Peru
CNY 13727932
38.5%
10
Chile
CNY 13568226
39.2%
11
Ecuador
CNY 12831327
42.5%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 16239051
27.2%
1
Kenya
CNY 15627658
30.0%
2
Ivory Coast
CNY 15220891
31.8%
3
Nigeria
CNY 15182961
32.0%
4
Ghana
CNY 14771880
33.8%
5
Mozambique
CNY 14523965
34.9%
6
Zambia
CNY 13728908
38.5%
7
Cameroon
CNY 13598429
39.1%
8
Morocco
CNY 13541964
39.3%
9
Senegal
CNY 13400257
40.0%
10
South Africa
CNY 12347824
44.7%
11
Uganda
CNY 12301791
44.9%
12
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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.