Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
435,000 元
Income Tax
- 171,855 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 178,644 元
Net pay
* 256,356 元
Marginal tax rate
45.0%
Average tax rate
41.1%
58.9%
Net pay
41.1%
Total tax
Total tax
Net pay
Summary
If you make 5,220,000 元 a year living in the region of Beijing, China, you will be taxed 2,143,729 元. That means that your net pay will be 3,076,271 元 per year, or 256,356 元 per month. Your average tax rate is 41.1% 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 3083775
40.9%
1
Beijing
CNY 3076271
41.1%
2
Guangzhou
CNY 3075492
41.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 3035727
41.8%
1
Canada
CNY 2594716
50.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 4648861
10.9%
1
Hong Kong
CNY 4356316
16.6%
2
Singapore
CNY 4133498
20.8%
3
Indonesia
CNY 3555572
31.9%
4
Thailand
CNY 3492621
33.1%
5
Pakistan
CNY 3425297
34.4%
6
Vietnam
CNY 3404856
34.8%
7
Taiwan
CNY 3314099
36.5%
8
Philippines
CNY 3291593
36.9%
9
New Zealand
CNY 3261152
37.5%
10
Malaysia
CNY 3220212
38.3%
11
China
CNY 3076271
41.1%
12
Japan
CNY 3004160
42.5%
13
South Korea
CNY 2943696
43.6%
14
Australia
CNY 2905460
44.3%
15
India
CNY 2177307
58.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 4625731
11.4%
1
Brazil
CNY 3788555
27.4%
2
Costa Rica
CNY 3585782
31.3%
3
Panama
CNY 3532396
32.3%
4
Mexico
CNY 3427840
34.3%
5
Puerto Rico
CNY 3415818
34.6%
6
Argentina
CNY 3392950
35.0%
7
Uruguay
CNY 3367581
35.5%
8
Colombia
CNY 3354421
35.7%
9
Chile
CNY 3308226
36.6%
10
Peru
CNY 3254182
37.7%
11
Ecuador
CNY 3076375
41.1%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 3798801
27.2%
1
Kenya
CNY 3657658
29.9%
2
Ivory Coast
CNY 3553133
31.9%
3
Nigeria
CNY 3551541
32.0%
4
Ghana
CNY 3460230
33.7%
5
Mozambique
CNY 3408965
34.7%
6
Zambia
CNY 3212408
38.5%
7
Cameroon
CNY 3187094
38.9%
8
Morocco
CNY 3179570
39.1%
9
Senegal
CNY 3140257
39.8%
10
South Africa
CNY 2942824
43.6%
11
Uganda
CNY 2896791
44.5%
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.