Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
400,000 元
Income Tax
- 156,105 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 162,894 元
Net pay
* 237,106 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
237,106 元
Net pay
11,545 元
Tax the employer pays
162,894 元
Tax you pay
Total tax paid
174,439 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 400,000 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 4,800,000 元 a year living in the region of Beijing, China, you will be taxed 1,954,729 元. That means that your net pay will be 2,845,271 元 per year, or 237,106 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 2852775
40.6%
1
Beijing
CNY 2845271
40.7%
2
Guangzhou
CNY 2844492
40.7%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 4176000
13.0%
1
Hungary
CNY 3912000
18.5%
2
Ukraine
CNY 3864000
19.5%
3
Czech Republic
CNY 3688366
23.2%
4
Romania
CNY 2808000
41.5%
5
Poland
CNY 2782546
42.0%
6
Switzerland
CNY 2768687
42.3%
7
Greece
CNY 2702856
43.7%
8
United Kingdom
CNY 2644857
44.9%
9
Norway
CNY 2626901
45.3%
10
Spain
CNY 2613999
45.5%
11
Austria
CNY 2612666
45.6%
12
Denmark
CNY 2551854
46.8%
13
Luxembourg
CNY 2550478
46.9%
14
Netherlands
CNY 2490314
48.1%
15
Sweden
CNY 2469435
48.6%
16
Germany
CNY 2425047
49.5%
17
Ireland
CNY 2411044
49.8%
18
France
CNY 2285888
52.4%
19
Italy
CNY 2230747
53.5%
20
Finland
CNY 1878000
60.9%
21
Belgium
CNY 1833508
61.8%
22
Portugal
CNY 1792586
62.7%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 2811867
41.4%
1
Canada
CNY 2399540
50.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 4270861
11.0%
1
Hong Kong
CNY 4007716
16.5%
2
Singapore
CNY 3805898
20.7%
3
Indonesia
CNY 3271652
31.8%
4
Thailand
CNY 3219621
32.9%
5
Pakistan
CNY 3152297
34.3%
6
Vietnam
CNY 3131856
34.8%
7
Taiwan
CNY 3062099
36.2%
8
Philippines
CNY 3030843
36.9%
9
New Zealand
CNY 3004952
37.4%
10
Malaysia
CNY 2972416
38.1%
11
China
CNY 2845271
40.7%
12
Japan
CNY 2777810
42.1%
13
South Korea
CNY 2724755
43.2%
14
Australia
CNY 2682860
44.1%
15
India
CNY 2128978
55.7%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 4253997
11.4%
1
Brazil
CNY 3484055
27.4%
2
Costa Rica
CNY 3303857
31.2%
3
Panama
CNY 3252046
32.3%
4
Mexico
CNY 3154840
34.3%
5
Puerto Rico
CNY 3144288
34.5%
6
Argentina
CNY 3119950
35.0%
7
Uruguay
CNY 3112489
35.2%
8
Colombia
CNY 3098231
35.5%
9
Chile
CNY 3056226
36.3%
10
Peru
CNY 2996932
37.6%
11
Ecuador
CNY 2836780
40.9%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 3493251
27.2%
1
Kenya
CNY 3363658
29.9%
2
Ivory Coast
CNY 3266557
32.0%
3
Nigeria
CNY 3265857
32.0%
4
Ghana
CNY 3182400
33.7%
5
Mozambique
CNY 3135965
34.7%
6
Zambia
CNY 2954108
38.5%
7
Cameroon
CNY 2931377
38.9%
8
Morocco
CNY 2925055
39.1%
9
Senegal
CNY 2888257
39.8%
10
South Africa
CNY 2711824
43.5%
11
Uganda
CNY 2665791
44.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 4723379
1.6%
1
Saudi Arabia
CNY 4696000
2.2%
2
Bahrain
CNY 4687508
2.3%
3
United Arab Emirates
CNY 4560000
5.0%
4
Qatar
CNY 4560000
5.0%
5
Oman
CNY 4416000
8.0%
6
Egypt
CNY 3601995
25.0%
7
Lebanon
CNY 3601366
25.0%
8
Turkey
CNY 2796951
41.7%
9
Israel
CNY 2576867
46.3%
10
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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.