Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
398,904 元
Income Tax
- 155,612 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 162,401 元
Net pay
* 236,503 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
236,503 元
Net pay
11,545 元
Tax the employer pays
162,401 元
Tax you pay
Total tax paid
173,945 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 398,904 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 4,786,848 元 a year living in the region of Beijing, China, you will be taxed 1,948,811 元. That means that your net pay will be 2,838,037 元 per year, or 236,503 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 2845541
40.6%
1
Beijing
CNY 2838037
40.7%
2
Guangzhou
CNY 2837259
40.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 2804857
41.4%
1
Canada
CNY 2393428
50.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 4259024
11.0%
1
Hong Kong
CNY 3996799
16.5%
2
Singapore
CNY 3795640
20.7%
3
Indonesia
CNY 3262762
31.8%
4
Thailand
CNY 3211073
32.9%
5
Pakistan
CNY 3143748
34.3%
6
Vietnam
CNY 3123307
34.8%
7
Taiwan
CNY 3054208
36.2%
8
Philippines
CNY 3022677
36.9%
9
New Zealand
CNY 2996929
37.4%
10
Malaysia
CNY 2964657
38.1%
11
China
CNY 2838037
40.7%
12
Japan
CNY 2770722
42.1%
13
South Korea
CNY 2717899
43.2%
14
Australia
CNY 2675889
44.1%
15
India
CNY 2127464
55.6%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 4242357
11.4%
1
Brazil
CNY 3474519
27.4%
2
Costa Rica
CNY 3295029
31.2%
3
Panama
CNY 3243267
32.3%
4
Mexico
CNY 3146291
34.3%
5
Puerto Rico
CNY 3135785
34.5%
6
Argentina
CNY 3111401
35.0%
7
Uruguay
CNY 3104501
35.2%
8
Colombia
CNY 3090208
35.4%
9
Chile
CNY 3048335
36.3%
10
Peru
CNY 2988876
37.6%
11
Ecuador
CNY 2829277
40.9%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 3483683
27.2%
1
Kenya
CNY 3354451
29.9%
2
Ivory Coast
CNY 3257583
32.0%
3
Nigeria
CNY 3256911
32.0%
4
Ghana
CNY 3173700
33.7%
5
Mozambique
CNY 3127416
34.7%
6
Zambia
CNY 2946019
38.5%
7
Cameroon
CNY 2923369
38.9%
8
Morocco
CNY 2917085
39.1%
9
Senegal
CNY 2880366
39.8%
10
South Africa
CNY 2704591
43.5%
11
Uganda
CNY 2658557
44.5%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 4710227
1.6%
1
Saudi Arabia
CNY 4682848
2.2%
2
Bahrain
CNY 4674487
2.4%
3
United Arab Emirates
CNY 4547506
5.0%
4
Qatar
CNY 4547506
5.0%
5
Oman
CNY 4403900
8.0%
6
Egypt
CNY 3592131
25.0%
7
Lebanon
CNY 3591502
25.0%
8
Turkey
CNY 2789291
41.7%
9
Israel
CNY 2570291
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.