Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,867 元
Income Tax
- 101 元
Housing Fund
- 464 元
Pension
- 309 元
Medical Insurance
- 77.34 元
Unemployment
- 19.34 元
Total tax
- 971 元
Net pay
* 2,896 元
Marginal tax rate
58.6%
Average tax rate
25.1%
74.9%
Net pay
25.1%
Total tax
Total tax
Net pay
The Taxberg
2,896 元
Net pay
1,522 元
Tax the employer pays
971 元
Tax you pay
Total tax paid
2,493 元
Did you know your employer also pays tax on your salary? It costs the employer 1,522 元 to pay you 3,867 元. In other words, every time you spend 10 元 of your hard-earned money, 6.45 元 goes to the government.
Real tax rate
46.3%
So, with you and the employer both paying tax, what used to be a 25.1% tax rate now rises to 46.3%, meaning your real tax rate is actually 21.2% higher than what it seemed at first.
Summary
If you make 46,404 元 a year living in the region of Beijing, China, you will be taxed 11,656 元. That means that your net pay will be 34,748 元 per year, or 2,896 元 per month. Your average tax rate is 25.1% and your marginal tax rate is 58.6%. 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 58.56 元, hence, your net pay will only increase by 41.44 元.
Bonus Example
A 1,000 元 bonus will generate an extra 414 元 of net incomes. A 5,000 元 bonus will generate an extra 2,072 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 35535
23.4%
1
Guangzhou
CNY 34882
24.8%
2
Beijing
CNY 34748
25.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 42396
8.6%
1
Canada
CNY 36665
21.0%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 44166
4.8%
1
Morocco
CNY 40369
13.0%
2
Cameroon
CNY 37061
20.1%
3
Ivory Coast
CNY 37001
20.3%
4
Mozambique
CNY 36859
20.6%
5
Kenya
CNY 36314
21.7%
6
Angola
CNY 34838
24.9%
7
Ghana
CNY 34786
25.0%
8
Nigeria
CNY 32461
30.1%
9
Uganda
CNY 32285
30.4%
10
Senegal
CNY 32238
30.5%
11
Zambia
CNY 32224
30.6%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 44084
5.0%
1
Qatar
CNY 44084
5.0%
2
Bahrain
CNY 42692
8.0%
3
Oman
CNY 42692
8.0%
4
Saudi Arabia
CNY 41764
10.0%
5
Kuwait
CNY 41300
11.0%
6
Israel
CNY 40302
13.2%
7
Egypt
CNY 36442
21.5%
8
Lebanon
CNY 36169
22.1%
9
Turkey
CNY 28394
38.8%
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.