Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
40,993 元
Income Tax
- 4,892 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,682 元
Net pay
* 29,311 元
Marginal tax rate
-17.9%
Average tax rate
28.5%
71.5%
Net pay
28.5%
Total tax
Total tax
Net pay
The Taxberg
29,311 元
Net pay
11,545 元
Tax the employer pays
11,682 元
Tax you pay
Total tax paid
23,226 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 40,993 元. In other words, every time you spend 10 元 of your hard-earned money, 5.67 元 goes to the government.
Real tax rate
44.2%
So, with you and the employer both paying tax, what used to be a 28.5% tax rate now rises to 44.2%, meaning your real tax rate is actually 15.7% higher than what it seemed at first.
Summary
If you make 491,916 元 a year living in the region of Beijing, China, you will be taxed 140,181 元. That means that your net pay will be 351,735 元 per year, or 29,311 元 per month. Your average tax rate is 28.5% and your marginal tax rate is -17.9%. 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 -17.87 元, hence, your net pay will only increase by 118 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,179 元 of net incomes. A 5,000 元 bonus will generate an extra 5,894 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 369942
24.8%
1
Beijing
CNY 351735
28.5%
2
Guangzhou
CNY 350680
28.7%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 427967
13.0%
1
Switzerland
CNY 401190
18.4%
2
Hungary
CNY 400912
18.5%
3
Ukraine
CNY 395992
19.5%
4
Czech Republic
CNY 373363
24.1%
5
United Kingdom
CNY 364501
25.9%
6
France
CNY 358109
27.2%
7
Norway
CNY 348405
29.2%
8
Ireland
CNY 341538
30.6%
9
Spain
CNY 340894
30.7%
10
Denmark
CNY 328371
33.3%
11
Austria
CNY 315625
35.8%
12
Sweden
CNY 314966
36.0%
13
Luxembourg
CNY 311649
36.7%
14
Netherlands
CNY 309566
37.1%
15
Poland
CNY 303050
38.4%
16
Greece
CNY 298847
39.3%
17
Germany
CNY 291869
40.7%
18
Romania
CNY 287771
41.5%
19
Finland
CNY 277224
43.6%
20
Italy
CNY 274045
44.3%
21
Portugal
CNY 262374
46.7%
22
Belgium
CNY 223459
54.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 371544
24.5%
1
Canada
CNY 346482
29.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 432006
12.2%
1
Taiwan
CNY 414362
15.8%
2
Kazakhstan
CNY 396562
19.4%
3
Thailand
CNY 391891
20.3%
4
Singapore
CNY 389125
20.9%
5
South Korea
CNY 383098
22.1%
6
Australia
CNY 367333
25.3%
7
New Zealand
CNY 361809
26.5%
8
Japan
CNY 360077
26.8%
9
Indonesia
CNY 359388
26.9%
10
Pakistan
CNY 352042
28.4%
11
China
CNY 351735
28.5%
12
Malaysia
CNY 345662
29.7%
13
Philippines
CNY 342215
30.4%
14
Vietnam
CNY 331602
32.6%
15
India
CNY 282450
42.6%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 440994
10.4%
1
Chile
CNY 403384
18.0%
2
Costa Rica
CNY 396446
19.4%
3
Puerto Rico
CNY 385957
21.5%
4
Panama
CNY 376400
23.5%
5
Ecuador
CNY 373208
24.1%
6
Brazil
CNY 360694
26.7%
7
Colombia
CNY 358802
27.1%
8
Peru
CNY 358230
27.2%
9
Uruguay
CNY 357997
27.2%
10
Mexico
CNY 347540
29.4%
11
Argentina
CNY 319695
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 359120
27.0%
1
Kenya
CNY 347999
29.3%
2
Mozambique
CNY 335710
31.8%
3
Nigeria
CNY 335498
31.8%
4
South Africa
CNY 334313
32.0%
5
Ghana
CNY 332603
32.4%
6
Ivory Coast
CNY 327043
33.5%
7
Morocco
CNY 314407
36.1%
8
Cameroon
CNY 308400
37.3%
9
Zambia
CNY 304636
38.1%
10
Senegal
CNY 303407
38.3%
11
Uganda
CNY 296345
39.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 467320
5.0%
1
Qatar
CNY 467320
5.0%
2
Bahrain
CNY 452563
8.0%
3
Oman
CNY 452563
8.0%
4
Saudi Arabia
CNY 442724
10.0%
5
Kuwait
CNY 439510
10.7%
6
Egypt
CNY 370932
24.6%
7
Lebanon
CNY 370303
24.7%
8
Israel
CNY 363802
26.0%
9
Turkey
CNY 287880
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.