Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
39,698 元
Income Tax
- 4,637 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,426 元
Net pay
* 28,272 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
28,272 元
Net pay
11,545 元
Tax the employer pays
11,426 元
Tax you pay
Total tax paid
22,971 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 39,698 元. In other words, every time you spend 10 元 of your hard-earned money, 5.79 元 goes to the government.
Real tax rate
44.8%
So, with you and the employer both paying tax, what used to be a 28.8% tax rate now rises to 44.8%, meaning your real tax rate is actually 16% higher than what it seemed at first.
Summary
If you make 476,376 元 a year living in the region of Beijing, China, you will be taxed 137,118 元. That means that your net pay will be 339,258 元 per year, or 28,272 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 354345
25.6%
1
Beijing
CNY 339258
28.8%
2
Guangzhou
CNY 338197
29.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 361600
24.1%
1
Canada
CNY 336287
29.4%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 347814
27.0%
1
Kenya
CNY 337121
29.2%
2
Mozambique
CNY 325609
31.7%
3
South Africa
CNY 325145
31.8%
4
Nigeria
CNY 324928
31.8%
5
Ghana
CNY 322323
32.3%
6
Ivory Coast
CNY 316440
33.6%
7
Morocco
CNY 304990
36.0%
8
Cameroon
CNY 298938
37.3%
9
Zambia
CNY 295079
38.1%
10
Senegal
CNY 294083
38.3%
11
Uganda
CNY 287798
39.6%
12
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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.