Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
38,360 元
Income Tax
- 4,303 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,092 元
Net pay
* 27,268 元
Marginal tax rate
25.0%
Average tax rate
28.9%
71.1%
Net pay
28.9%
Total tax
Total tax
Net pay
The Taxberg
27,268 元
Net pay
11,545 元
Tax the employer pays
11,092 元
Tax you pay
Total tax paid
22,636 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 38,360 元. In other words, every time you spend 10 元 of your hard-earned money, 5.90 元 goes to the government.
Real tax rate
45.4%
So, with you and the employer both paying tax, what used to be a 28.9% tax rate now rises to 45.4%, meaning your real tax rate is actually 16.5% higher than what it seemed at first.
Summary
If you make 460,320 元 a year living in the region of Beijing, China, you will be taxed 133,104 元. That means that your net pay will be 327,216 元 per year, or 27,268 元 per month. Your average tax rate is 28.9% and your marginal tax rate is 25.0%. 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 25 元, hence, your net pay will only increase by 75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 750 元 of net incomes. A 5,000 元 bonus will generate an extra 3,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 337544
26.7%
1
Beijing
CNY 327216
28.9%
2
Guangzhou
CNY 326155
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 351326
23.7%
1
Canada
CNY 325576
29.3%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 413029
10.3%
1
Chile
CNY 379156
17.6%
2
Costa Rica
CNY 373823
18.8%
3
Puerto Rico
CNY 366408
20.4%
4
Panama
CNY 355310
22.8%
5
Ecuador
CNY 353561
23.2%
6
Peru
CNY 338865
26.4%
7
Colombia
CNY 338049
26.6%
8
Brazil
CNY 337787
26.6%
9
Uruguay
CNY 335508
27.1%
10
Mexico
CNY 327466
28.9%
11
Argentina
CNY 299158
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 336134
27.0%
1
Kenya
CNY 325882
29.2%
2
South Africa
CNY 315672
31.4%
3
Mozambique
CNY 315173
31.5%
4
Nigeria
CNY 314007
31.8%
5
Ghana
CNY 311702
32.3%
6
Ivory Coast
CNY 305485
33.6%
7
Morocco
CNY 295261
35.9%
8
Cameroon
CNY 289163
37.2%
9
Zambia
CNY 285205
38.0%
10
Senegal
CNY 284449
38.2%
11
Uganda
CNY 278967
39.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 437304
5.0%
1
Qatar
CNY 437304
5.0%
2
Bahrain
CNY 423494
8.0%
3
Oman
CNY 423494
8.0%
4
Saudi Arabia
CNY 414288
10.0%
5
Kuwait
CNY 410600
10.8%
6
Egypt
CNY 347235
24.6%
7
Lebanon
CNY 346606
24.7%
8
Israel
CNY 344687
25.1%
9
Turkey
CNY 269478
41.5%
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.