Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,390 元
Income Tax
- 78.82 元
Housing Fund
- 407 元
Pension
- 271 元
Medical Insurance
- 67.80 元
Unemployment
- 16.95 元
Total tax
- 842 元
Net pay
* 2,548 元
Marginal tax rate
24.8%
Average tax rate
24.8%
75.2%
Net pay
24.8%
Total tax
Total tax
Net pay
The Taxberg
2,548 元
Net pay
1,334 元
Tax the employer pays
842 元
Tax you pay
Total tax paid
2,176 元
Did you know your employer also pays tax on your salary? It costs the employer 1,334 元 to pay you 3,390 元. In other words, every time you spend 10 元 of your hard-earned money, 6.42 元 goes to the government.
Real tax rate
46.1%
So, with you and the employer both paying tax, what used to be a 24.8% tax rate now rises to 46.1%, meaning your real tax rate is actually 21.3% higher than what it seemed at first.
Summary
If you make 40,680 元 a year living in the region of Beijing, China, you will be taxed 10,099 元. That means that your net pay will be 30,581 元 per year, or 2,548 元 per month. Your average tax rate is 24.8% and your marginal tax rate is 24.8%. 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 24.83 元, hence, your net pay will only increase by 75.17 元.
Bonus Example
A 1,000 元 bonus will generate an extra 752 元 of net incomes. A 5,000 元 bonus will generate an extra 3,759 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 32554
20.0%
1
Guangzhou
CNY 30700
24.5%
2
Beijing
CNY 30581
24.8%
3
Latin America
Country 
Net pay
Average tax
Rank
Colombia
CNY 37951
7.9%
1
Puerto Rico
CNY 37446
8.0%
2
Ecuador
CNY 36836
9.5%
3
Guatemala
CNY 36779
9.6%
4
Brazil
CNY 36538
10.2%
5
Mexico
CNY 36433
10.4%
6
Costa Rica
CNY 36409
10.5%
7
Panama
CNY 36205
11.0%
8
Peru
CNY 35595
12.5%
9
Chile
CNY 33520
17.6%
10
Uruguay
CNY 32503
20.1%
11
Argentina
CNY 26392
35.1%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 38646
5.0%
1
Qatar
CNY 38646
5.0%
2
Bahrain
CNY 37426
8.0%
3
Oman
CNY 37426
8.0%
4
Saudi Arabia
CNY 36612
10.0%
5
Kuwait
CNY 36205
11.0%
6
Israel
CNY 35331
13.2%
7
Egypt
CNY 32006
21.3%
8
Lebanon
CNY 31876
21.6%
9
Turkey
CNY 25060
38.4%
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.