Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
50,339 元
Income Tax
- 6,975 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 13,764 元
Net pay
* 36,575 元
Marginal tax rate
30.0%
Average tax rate
27.3%
72.7%
Net pay
27.3%
Total tax
Total tax
Net pay
The Taxberg
36,575 元
Net pay
11,545 元
Tax the employer pays
13,764 元
Tax you pay
Total tax paid
25,309 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 50,339 元. In other words, every time you spend 10 元 of your hard-earned money, 5.03 元 goes to the government.
Real tax rate
40.9%
So, with you and the employer both paying tax, what used to be a 27.3% tax rate now rises to 40.9%, meaning your real tax rate is actually 13.6% higher than what it seemed at first.
Summary
If you make 604,068 元 a year living in the region of Beijing, China, you will be taxed 165,170 元. That means that your net pay will be 438,898 元 per year, or 36,575 元 per month. Your average tax rate is 27.3% 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 448448
25.8%
1
Beijing
CNY 438898
27.3%
2
Guangzhou
CNY 437907
27.5%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 525539
13.0%
1
Hungary
CNY 492315
18.5%
2
Ukraine
CNY 486275
19.5%
3
Switzerland
CNY 480236
20.5%
4
Czech Republic
CNY 457510
24.3%
5
France
CNY 429101
29.0%
6
United Kingdom
CNY 428252
29.1%
7
Norway
CNY 411883
31.8%
8
Spain
CNY 402815
33.3%
9
Denmark
CNY 399983
33.8%
10
Ireland
CNY 396997
34.3%
11
Austria
CNY 374146
38.1%
12
Netherlands
CNY 371369
38.5%
13
Sweden
CNY 371053
38.6%
14
Poland
CNY 367599
39.2%
15
Luxembourg
CNY 363035
39.9%
16
Greece
CNY 353653
41.5%
17
Romania
CNY 353380
41.5%
18
Germany
CNY 344501
43.0%
19
Finland
CNY 329733
45.4%
20
Italy
CNY 326633
45.9%
21
Portugal
CNY 300725
50.2%
22
Belgium
CNY 265073
56.1%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 443363
26.6%
1
Canada
CNY 411519
31.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 525092
13.1%
1
Taiwan
CNY 499806
17.3%
2
Kazakhstan
CNY 494522
18.1%
3
Singapore
CNY 488379
19.2%
4
Thailand
CNY 470397
22.1%
5
South Korea
CNY 458751
24.1%
6
Australia
CNY 439173
27.3%
7
China
CNY 438898
27.3%
8
New Zealand
CNY 435409
27.9%
9
Indonesia
CNY 435202
28.0%
10
Japan
CNY 431041
28.6%
11
Pakistan
CNY 424941
29.7%
12
Malaysia
CNY 417988
30.8%
13
Philippines
CNY 415488
31.2%
14
Vietnam
CNY 404500
33.0%
15
India
CNY 342653
43.3%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 440710
27.0%
1
Kenya
CNY 426505
29.4%
2
Nigeria
CNY 411784
31.8%
3
Mozambique
CNY 408609
32.4%
4
Ghana
CNY 406791
32.7%
5
Ivory Coast
CNY 403567
33.2%
6
South Africa
CNY 400483
33.7%
7
Morocco
CNY 382370
36.7%
8
Cameroon
CNY 376683
37.6%
9
Zambia
CNY 373610
38.2%
10
Senegal
CNY 370698
38.6%
11
Uganda
CNY 358028
40.7%
12
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.