Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
395,026 元
Income Tax
- 153,867 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 160,656 元
Net pay
* 234,370 元
Marginal tax rate
45.0%
Average tax rate
40.7%
59.3%
Net pay
40.7%
Total tax
Total tax
Net pay
The Taxberg
234,370 元
Net pay
11,545 元
Tax the employer pays
160,656 元
Tax you pay
Total tax paid
172,200 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 395,026 元. In other words, every time you spend 10 元 of your hard-earned money, 4.36 元 goes to the government.
Real tax rate
42.4%
So, with you and the employer both paying tax, what used to be a 40.7% tax rate now rises to 42.4%, meaning your real tax rate is actually 1.7% higher than what it seemed at first.
Summary
If you make 4,740,312 元 a year living in the region of Beijing, China, you will be taxed 1,927,870 元. That means that your net pay will be 2,812,442 元 per year, or 234,370 元 per month. Your average tax rate is 40.7% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 2819946
40.5%
1
Beijing
CNY 2812442
40.7%
2
Guangzhou
CNY 2811664
40.7%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 4124071
13.0%
1
Hungary
CNY 3863354
18.5%
2
Ukraine
CNY 3815951
19.5%
3
Czech Republic
CNY 3642406
23.2%
4
Romania
CNY 2773083
41.5%
5
Poland
CNY 2748193
42.0%
6
Switzerland
CNY 2738024
42.2%
7
Greece
CNY 2669430
43.7%
8
United Kingdom
CNY 2613969
44.9%
9
Norway
CNY 2595505
45.3%
10
Spain
CNY 2583080
45.5%
11
Austria
CNY 2582822
45.5%
12
Denmark
CNY 2521281
46.8%
13
Luxembourg
CNY 2518951
46.9%
14
Netherlands
CNY 2460172
48.1%
15
Sweden
CNY 2439586
48.5%
16
Germany
CNY 2396113
49.5%
17
Ireland
CNY 2382394
49.7%
18
France
CNY 2261237
52.3%
19
Italy
CNY 2203661
53.5%
20
Finland
CNY 1856023
60.9%
21
Belgium
CNY 1811197
61.8%
22
Portugal
CNY 1771099
62.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 2780053
41.4%
1
Canada
CNY 2371803
50.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 4217141
11.0%
1
Hong Kong
CNY 3958174
16.5%
2
Singapore
CNY 3759342
20.7%
3
Indonesia
CNY 3231303
31.8%
4
Thailand
CNY 3180824
32.9%
5
Pakistan
CNY 3113500
34.3%
6
Vietnam
CNY 3093059
34.8%
7
Taiwan
CNY 3026286
36.2%
8
Philippines
CNY 2993786
36.8%
9
New Zealand
CNY 2968542
37.4%
10
Malaysia
CNY 2937201
38.0%
11
China
CNY 2812442
40.7%
12
Japan
CNY 2745643
42.1%
13
South Korea
CNY 2693640
43.2%
14
Australia
CNY 2651225
44.1%
15
India
CNY 2122110
55.2%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 4663691
1.6%
1
Saudi Arabia
CNY 4636312
2.2%
2
Bahrain
CNY 4628417
2.4%
3
United Arab Emirates
CNY 4503296
5.0%
4
Qatar
CNY 4503296
5.0%
5
Oman
CNY 4361087
8.0%
6
Egypt
CNY 3557229
25.0%
7
Lebanon
CNY 3556600
25.0%
8
Turkey
CNY 2762188
41.7%
9
Israel
CNY 2547023
46.3%
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.