Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
42,120 元
Income Tax
- 4,691 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,480 元
Net pay
* 30,640 元
Marginal tax rate
-17.9%
Average tax rate
27.3%
72.7%
Net pay
27.3%
Total tax
Total tax
Net pay
The Taxberg
30,640 元
Net pay
11,545 元
Tax the employer pays
11,480 元
Tax you pay
Total tax paid
23,025 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 42,120 元. In other words, every time you spend 10 元 of your hard-earned money, 5.47 元 goes to the government.
Real tax rate
42.9%
So, with you and the employer both paying tax, what used to be a 27.3% tax rate now rises to 42.9%, meaning your real tax rate is actually 15.6% higher than what it seemed at first.
Summary
If you make 505,440 元 a year living in the region of Beijing, China, you will be taxed 137,765 元. That means that your net pay will be 367,675 元 per year, or 30,640 元 per month. Your average tax rate is 27.3% 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 379408
24.9%
1
Beijing
CNY 367675
27.3%
2
Guangzhou
CNY 366669
27.5%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 439733
13.0%
1
Hungary
CNY 411934
18.5%
2
Switzerland
CNY 410874
18.7%
3
Ukraine
CNY 406879
19.5%
4
Czech Republic
CNY 383371
24.2%
5
United Kingdom
CNY 372253
26.4%
6
France
CNY 366670
27.5%
7
Norway
CNY 356059
29.6%
8
Spain
CNY 348911
31.0%
9
Ireland
CNY 348503
31.1%
10
Denmark
CNY 337088
33.3%
11
Austria
CNY 322635
36.2%
12
Sweden
CNY 321729
36.4%
13
Netherlands
CNY 317991
37.1%
14
Luxembourg
CNY 317846
37.1%
15
Poland
CNY 310834
38.5%
16
Greece
CNY 305351
39.6%
17
Germany
CNY 298593
40.9%
18
Romania
CNY 295682
41.5%
19
Finland
CNY 283556
43.9%
20
Italy
CNY 280453
44.5%
21
Portugal
CNY 268324
46.9%
22
Belgium
CNY 228451
54.8%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 380198
24.8%
1
Canada
CNY 354893
29.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 443231
12.3%
1
Taiwan
CNY 425176
15.9%
2
Kazakhstan
CNY 407516
19.4%
3
Thailand
CNY 401358
20.6%
4
Singapore
CNY 401093
20.6%
5
South Korea
CNY 392701
22.3%
6
Australia
CNY 376192
25.6%
7
New Zealand
CNY 370683
26.7%
8
Japan
CNY 369057
27.0%
9
Indonesia
CNY 368530
27.1%
10
China
CNY 367675
27.3%
11
Pakistan
CNY 360833
28.6%
12
Malaysia
CNY 354380
29.9%
13
Philippines
CNY 351051
30.6%
14
Vietnam
CNY 340392
32.7%
15
India
CNY 289710
42.7%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 452964
10.4%
1
Chile
CNY 413729
18.1%
2
Costa Rica
CNY 406129
19.7%
3
Puerto Rico
CNY 393983
22.1%
4
Panama
CNY 385428
23.7%
5
Ecuador
CNY 381543
24.5%
6
Brazil
CNY 370499
26.7%
7
Colombia
CNY 368259
27.1%
8
Uruguay
CNY 367622
27.3%
9
Peru
CNY 366514
27.5%
10
Mexico
CNY 356091
29.6%
11
Argentina
CNY 328486
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 368958
27.0%
1
Kenya
CNY 357466
29.3%
2
Nigeria
CNY 344697
31.8%
3
Mozambique
CNY 344501
31.8%
4
South Africa
CNY 342292
32.3%
5
Ghana
CNY 341549
32.4%
6
Ivory Coast
CNY 336271
33.5%
7
Morocco
CNY 322603
36.2%
8
Cameroon
CNY 316634
37.4%
9
Zambia
CNY 312954
38.1%
10
Senegal
CNY 311521
38.4%
11
Uganda
CNY 303783
39.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 480168
5.0%
1
Qatar
CNY 480168
5.0%
2
Bahrain
CNY 465005
8.0%
3
Oman
CNY 465005
8.0%
4
Saudi Arabia
CNY 454896
10.0%
5
Kuwait
CNY 451885
10.6%
6
Egypt
CNY 381075
24.6%
7
Lebanon
CNY 380446
24.7%
8
Israel
CNY 371916
26.4%
9
Turkey
CNY 295757
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.