Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
40,000 元
Income Tax
- 4,713 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,502 元
Net pay
* 28,498 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
28,498 元
Net pay
11,545 元
Tax the employer pays
11,502 元
Tax you pay
Total tax paid
23,046 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 40,000 元. In other words, every time you spend 10 元 of your hard-earned money, 5.76 元 goes to the government.
Real tax rate
44.7%
So, with you and the employer both paying tax, what used to be a 28.8% tax rate now rises to 44.7%, meaning your real tax rate is actually 15.9% higher than what it seemed at first.
Summary
If you make 480,000 元 a year living in the region of Beijing, China, you will be taxed 138,024 元. That means that your net pay will be 341,976 元 per year, or 28,498 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 358137
25.4%
1
Beijing
CNY 341976
28.8%
2
Guangzhou
CNY 340915
29.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 417600
13.0%
1
Switzerland
CNY 392661
18.2%
2
Hungary
CNY 391200
18.5%
3
Ukraine
CNY 386400
19.5%
4
Czech Republic
CNY 364545
24.1%
5
United Kingdom
CNY 357670
25.5%
6
France
CNY 350566
27.0%
7
Norway
CNY 341660
28.8%
8
Ireland
CNY 335401
30.1%
9
Spain
CNY 333435
30.5%
10
Denmark
CNY 320691
33.2%
11
Austria
CNY 309449
35.5%
12
Sweden
CNY 309008
35.6%
13
Luxembourg
CNY 306188
36.2%
14
Netherlands
CNY 302066
37.1%
15
Poland
CNY 296192
38.3%
16
Greece
CNY 293116
38.9%
17
Germany
CNY 285849
40.5%
18
Romania
CNY 280800
41.5%
19
Finland
CNY 271645
43.4%
20
Italy
CNY 268400
44.1%
21
Portugal
CNY 257131
46.4%
22
Belgium
CNY 219061
54.4%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 363919
24.2%
1
Canada
CNY 338664
29.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 422116
12.1%
1
Taiwan
CNY 404970
15.6%
2
Kazakhstan
CNY 386910
19.4%
3
Thailand
CNY 383550
20.1%
4
Singapore
CNY 378579
21.1%
5
South Korea
CNY 374609
22.0%
6
Australia
CNY 359528
25.1%
7
New Zealand
CNY 353991
26.3%
8
Japan
CNY 352104
26.7%
9
Indonesia
CNY 351332
26.8%
10
Pakistan
CNY 344297
28.3%
11
China
CNY 341976
28.8%
12
Malaysia
CNY 337976
29.6%
13
Philippines
CNY 334430
30.3%
14
Vietnam
CNY 323856
32.5%
15
India
CNY 276054
42.5%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 430447
10.3%
1
Chile
CNY 394269
17.9%
2
Costa Rica
CNY 387914
19.2%
3
Puerto Rico
CNY 378884
21.1%
4
Panama
CNY 368446
23.2%
5
Ecuador
CNY 365864
23.8%
6
Brazil
CNY 352055
26.7%
7
Colombia
CNY 350975
26.9%
8
Peru
CNY 350932
26.9%
9
Uruguay
CNY 349515
27.2%
10
Mexico
CNY 340006
29.2%
11
Argentina
CNY 311950
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 350451
27.0%
1
Kenya
CNY 339658
29.2%
2
Mozambique
CNY 327965
31.7%
3
Nigeria
CNY 327393
31.8%
4
South Africa
CNY 327283
31.8%
5
Ghana
CNY 324720
32.4%
6
Ivory Coast
CNY 318913
33.6%
7
Morocco
CNY 307186
36.0%
8
Cameroon
CNY 301145
37.3%
9
Zambia
CNY 297308
38.1%
10
Senegal
CNY 296257
38.3%
11
Uganda
CNY 289791
39.6%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 456000
5.0%
1
Qatar
CNY 456000
5.0%
2
Bahrain
CNY 441600
8.0%
3
Oman
CNY 441600
8.0%
4
Saudi Arabia
CNY 432000
10.0%
5
Kuwait
CNY 428607
10.7%
6
Egypt
CNY 361995
24.6%
7
Lebanon
CNY 361366
24.7%
8
Israel
CNY 356637
25.7%
9
Turkey
CNY 280940
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.