Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,414 元
Income Tax
- 79.38 元
Housing Fund
- 410 元
Pension
- 273 元
Medical Insurance
- 68.28 元
Unemployment
- 17.07 元
Total tax
- 848 元
Net pay
* 2,566 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
2,566 元
Net pay
1,343 元
Tax the employer pays
848 元
Tax you pay
Total tax paid
2,191 元
Did you know your employer also pays tax on your salary? It costs the employer 1,343 元 to pay you 3,414 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 40,968 元 a year living in the region of Beijing, China, you will be taxed 10,170 元. That means that your net pay will be 30,798 元 per year, or 2,566 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 24.82 元, hence, your net pay will only increase by 75.18 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 32785
20.0%
1
Guangzhou
CNY 30917
24.5%
2
Beijing
CNY 30798
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 37420
8.7%
1
Canada
CNY 32890
19.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 40968
0.0%
1
Hong Kong
CNY 40968
0.0%
2
Pakistan
CNY 39280
4.1%
3
Thailand
CNY 38701
5.5%
4
Philippines
CNY 37688
8.0%
5
Taiwan
CNY 37342
8.9%
6
Indonesia
CNY 36479
11.0%
7
South Korea
CNY 36287
11.4%
8
Malaysia
CNY 36144
11.8%
9
New Zealand
CNY 36097
11.9%
10
India
CNY 36052
12.0%
11
Singapore
CNY 35876
12.4%
12
Vietnam
CNY 33729
17.7%
13
Japan
CNY 33290
18.7%
14
Kazakhstan
CNY 32447
20.8%
15
China
CNY 30798
24.8%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Colombia
CNY 38055
7.9%
1
Puerto Rico
CNY 37711
8.0%
2
Ecuador
CNY 37096
9.5%
3
Guatemala
CNY 37040
9.6%
4
Brazil
CNY 36772
10.2%
5
Mexico
CNY 36678
10.5%
6
Costa Rica
CNY 36666
10.5%
7
Panama
CNY 36462
11.0%
8
Peru
CNY 35847
12.5%
9
Chile
CNY 33758
17.6%
10
Uruguay
CNY 32733
20.1%
11
Argentina
CNY 26579
35.1%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 38920
5.0%
1
Qatar
CNY 38920
5.0%
2
Bahrain
CNY 37691
8.0%
3
Oman
CNY 37691
8.0%
4
Saudi Arabia
CNY 36871
10.0%
5
Kuwait
CNY 36462
11.0%
6
Israel
CNY 35581
13.2%
7
Egypt
CNY 32229
21.3%
8
Lebanon
CNY 32092
21.7%
9
Turkey
CNY 25228
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.