Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
42,955 元
Income Tax
- 4,760 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,549 元
Net pay
* 31,406 元
Marginal tax rate
30.0%
Average tax rate
26.9%
73.1%
Net pay
26.9%
Total tax
Total tax
Net pay
The Taxberg
31,406 元
Net pay
11,545 元
Tax the employer pays
11,549 元
Tax you pay
Total tax paid
23,094 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 42,955 元. In other words, every time you spend 10 元 of your hard-earned money, 5.38 元 goes to the government.
Real tax rate
42.4%
So, with you and the employer both paying tax, what used to be a 26.9% tax rate now rises to 42.4%, meaning your real tax rate is actually 15.5% higher than what it seemed at first.
Summary
If you make 515,460 元 a year living in the region of Beijing, China, you will be taxed 138,588 元. That means that your net pay will be 376,872 元 per year, or 31,406 元 per month. Your average tax rate is 26.9% and your marginal tax rate is 30.0%. 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 30 元, hence, your net pay will only increase by 70 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,500 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 386422
25.0%
1
Beijing
CNY 376872
26.9%
2
Guangzhou
CNY 375881
27.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 386610
25.0%
1
Canada
CNY 361115
29.9%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 461832
10.4%
1
Chile
CNY 421357
18.3%
2
Costa Rica
CNY 413303
19.8%
3
Puerto Rico
CNY 399930
22.4%
4
Panama
CNY 392116
23.9%
5
Ecuador
CNY 387469
24.8%
6
Brazil
CNY 377763
26.7%
7
Colombia
CNY 375798
27.1%
8
Uruguay
CNY 374754
27.3%
9
Peru
CNY 372651
27.7%
10
Mexico
CNY 362426
29.7%
11
Argentina
CNY 334999
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 376248
27.0%
1
Kenya
CNY 364480
29.3%
2
Nigeria
CNY 351513
31.8%
3
Mozambique
CNY 351014
31.9%
4
South Africa
CNY 348204
32.5%
5
Ghana
CNY 348177
32.5%
6
Ivory Coast
CNY 343108
33.4%
7
Morocco
CNY 328675
36.2%
8
Cameroon
CNY 322734
37.4%
9
Zambia
CNY 319116
38.1%
10
Senegal
CNY 317533
38.4%
11
Uganda
CNY 309294
40.0%
12
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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.