Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
39,440 元
Income Tax
- 4,573 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,362 元
Net pay
* 28,078 元
Marginal tax rate
25.0%
Average tax rate
28.8%
71.2%
Net pay
28.8%
Total tax
Total tax
Net pay
The Taxberg
28,078 元
Net pay
11,545 元
Tax the employer pays
11,362 元
Tax you pay
Total tax paid
22,906 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 39,440 元. In other words, every time you spend 10 元 of your hard-earned money, 5.81 元 goes to the government.
Real tax rate
44.9%
So, with you and the employer both paying tax, what used to be a 28.8% tax rate now rises to 44.9%, meaning your real tax rate is actually 16.1% higher than what it seemed at first.
Summary
If you make 473,280 元 a year living in the region of Beijing, China, you will be taxed 136,344 元. That means that your net pay will be 336,936 元 per year, or 28,078 元 per month. Your average tax rate is 28.8% 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 351105
25.8%
1
Beijing
CNY 336936
28.8%
2
Guangzhou
CNY 335875
29.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 359619
24.0%
1
Canada
CNY 334256
29.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 416538
12.0%
1
Taiwan
CNY 399674
15.6%
2
Kazakhstan
CNY 381467
19.4%
3
Thailand
CNY 378846
20.0%
4
Singapore
CNY 372632
21.3%
5
South Korea
CNY 369813
21.9%
6
Australia
CNY 355127
25.0%
7
New Zealand
CNY 349582
26.1%
8
Japan
CNY 347607
26.6%
9
Indonesia
CNY 346790
26.7%
10
Pakistan
CNY 339929
28.2%
11
China
CNY 336936
28.8%
12
Malaysia
CNY 333640
29.5%
13
Philippines
CNY 330040
30.3%
14
Vietnam
CNY 319488
32.5%
15
India
CNY 272446
42.4%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 424500
10.3%
1
Chile
CNY 389129
17.8%
2
Costa Rica
CNY 383102
19.1%
3
Puerto Rico
CNY 374896
20.8%
4
Panama
CNY 363961
23.1%
5
Ecuador
CNY 361723
23.6%
6
Brazil
CNY 347183
26.6%
7
Peru
CNY 346816
26.7%
8
Colombia
CNY 346562
26.8%
9
Uruguay
CNY 344732
27.2%
10
Mexico
CNY 335758
29.1%
11
Argentina
CNY 307582
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 345562
27.0%
1
Kenya
CNY 334954
29.2%
2
Mozambique
CNY 323597
31.6%
3
South Africa
CNY 323318
31.7%
4
Nigeria
CNY 322822
31.8%
5
Ghana
CNY 320275
32.3%
6
Ivory Coast
CNY 314328
33.6%
7
Morocco
CNY 303114
36.0%
8
Cameroon
CNY 297053
37.2%
9
Zambia
CNY 293175
38.1%
10
Senegal
CNY 292225
38.3%
11
Uganda
CNY 286095
39.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 449616
5.0%
1
Qatar
CNY 449616
5.0%
2
Bahrain
CNY 435418
8.0%
3
Oman
CNY 435418
8.0%
4
Saudi Arabia
CNY 425952
10.0%
5
Kuwait
CNY 422458
10.7%
6
Egypt
CNY 356955
24.6%
7
Lebanon
CNY 356326
24.7%
8
Israel
CNY 352557
25.5%
9
Turkey
CNY 277026
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.