Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
38,365 元
Income Tax
- 4,304 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,093 元
Net pay
* 27,272 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
27,272 元
Net pay
11,545 元
Tax the employer pays
11,093 元
Tax you pay
Total tax paid
22,638 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 38,365 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 460,380 元 a year living in the region of Beijing, China, you will be taxed 133,119 元. That means that your net pay will be 327,261 元 per year, or 27,272 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 337607
26.7%
1
Beijing
CNY 327261
28.9%
2
Guangzhou
CNY 326200
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 351365
23.7%
1
Canada
CNY 325617
29.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 405831
11.9%
1
Taiwan
CNY 389533
15.4%
2
Kazakhstan
CNY 371018
19.4%
3
Thailand
CNY 369816
19.7%
4
Singapore
CNY 361215
21.5%
5
South Korea
CNY 360607
21.7%
6
Australia
CNY 346677
24.7%
7
New Zealand
CNY 341119
25.9%
8
Japan
CNY 338728
26.4%
9
Indonesia
CNY 338069
26.6%
10
Pakistan
CNY 331544
28.0%
11
China
CNY 327261
28.9%
12
Malaysia
CNY 325317
29.3%
13
Philippines
CNY 321612
30.1%
14
Vietnam
CNY 311103
32.4%
15
India
CNY 265522
42.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 413082
10.3%
1
Chile
CNY 379202
17.6%
2
Costa Rica
CNY 373866
18.8%
3
Puerto Rico
CNY 366448
20.4%
4
Panama
CNY 355350
22.8%
5
Ecuador
CNY 353599
23.2%
6
Peru
CNY 338905
26.4%
7
Colombia
CNY 338089
26.6%
8
Brazil
CNY 337830
26.6%
9
Uruguay
CNY 335551
27.1%
10
Mexico
CNY 327505
28.9%
11
Argentina
CNY 299197
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 336177
27.0%
1
Kenya
CNY 325924
29.2%
2
South Africa
CNY 315707
31.4%
3
Mozambique
CNY 315212
31.5%
4
Nigeria
CNY 314048
31.8%
5
Ghana
CNY 311742
32.3%
6
Ivory Coast
CNY 305526
33.6%
7
Morocco
CNY 295297
35.9%
8
Cameroon
CNY 289199
37.2%
9
Zambia
CNY 285242
38.0%
10
Senegal
CNY 284485
38.2%
11
Uganda
CNY 279000
39.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 437361
5.0%
1
Qatar
CNY 437361
5.0%
2
Bahrain
CNY 423550
8.0%
3
Oman
CNY 423550
8.0%
4
Saudi Arabia
CNY 414342
10.0%
5
Kuwait
CNY 410655
10.8%
6
Egypt
CNY 347280
24.6%
7
Lebanon
CNY 346651
24.7%
8
Israel
CNY 344724
25.1%
9
Turkey
CNY 269513
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.