Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
425,000 元
Income Tax
- 167,355 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 174,144 元
Net pay
* 250,856 元
Marginal tax rate
45.0%
Average tax rate
41.0%
59.0%
Net pay
41.0%
Total tax
Total tax
Net pay
The Taxberg
250,856 元
Net pay
11,545 元
Tax the employer pays
174,144 元
Tax you pay
Total tax paid
185,689 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 425,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.37 元 goes to the government.
Real tax rate
42.5%
So, with you and the employer both paying tax, what used to be a 41% tax rate now rises to 42.5%, meaning your real tax rate is actually 1.5% higher than what it seemed at first.
Summary
If you make 5,100,000 元 a year living in the region of Beijing, China, you will be taxed 2,089,729 元. That means that your net pay will be 3,010,271 元 per year, or 250,856 元 per month. Your average tax rate is 41.0% 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
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 4437000
13.0%
1
Hungary
CNY 4156500
18.5%
2
Ukraine
CNY 4105500
19.5%
3
Czech Republic
CNY 3919366
23.2%
4
Romania
CNY 2983500
41.5%
5
Poland
CNY 2955210
42.1%
6
Switzerland
CNY 2922803
42.7%
7
Greece
CNY 2870856
43.7%
8
United Kingdom
CNY 2800107
45.1%
9
Norway
CNY 2784701
45.4%
10
Spain
CNY 2769399
45.7%
11
Austria
CNY 2762666
45.8%
12
Luxembourg
CNY 2708938
46.9%
13
Denmark
CNY 2705519
47.0%
14
Netherlands
CNY 2641814
48.2%
15
Sweden
CNY 2619464
48.6%
16
Germany
CNY 2570472
49.6%
17
Ireland
CNY 2555044
49.9%
18
France
CNY 2409788
52.8%
19
Italy
CNY 2366887
53.6%
20
Finland
CNY 1988460
61.0%
21
Belgium
CNY 1945648
61.9%
22
Portugal
CNY 1900586
62.7%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 2971767
41.7%
1
Canada
CNY 2538951
50.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 4540861
11.0%
1
Hong Kong
CNY 4256716
16.5%
2
Singapore
CNY 4039898
20.8%
3
Indonesia
CNY 3474452
31.9%
4
Thailand
CNY 3414621
33.1%
5
Pakistan
CNY 3347297
34.4%
6
Vietnam
CNY 3326856
34.8%
7
Taiwan
CNY 3242099
36.4%
8
Philippines
CNY 3217093
36.9%
9
New Zealand
CNY 3187952
37.5%
10
Malaysia
CNY 3149413
38.3%
11
China
CNY 3010271
41.0%
12
Japan
CNY 2939489
42.4%
13
South Korea
CNY 2881141
43.5%
14
Australia
CNY 2841860
44.3%
15
India
CNY 2163499
57.6%
16
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 5023379
1.5%
1
Saudi Arabia
CNY 4996000
2.0%
2
Bahrain
CNY 4984508
2.3%
3
United Arab Emirates
CNY 4845000
5.0%
4
Qatar
CNY 4845000
5.0%
5
Oman
CNY 4692000
8.0%
6
Egypt
CNY 3826995
25.0%
7
Lebanon
CNY 3826366
25.0%
8
Turkey
CNY 2971674
41.7%
9
Israel
CNY 2726867
46.5%
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.