Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
59,974 元
Income Tax
- 9,865 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 16,655 元
Net pay
* 43,319 元
Marginal tax rate
30.0%
Average tax rate
27.8%
72.2%
Net pay
27.8%
Total tax
Total tax
Net pay
The Taxberg
43,319 元
Net pay
11,545 元
Tax the employer pays
16,655 元
Tax you pay
Total tax paid
28,199 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 59,974 元. In other words, every time you spend 10 元 of your hard-earned money, 4.70 元 goes to the government.
Real tax rate
39.4%
So, with you and the employer both paying tax, what used to be a 27.8% tax rate now rises to 39.4%, meaning your real tax rate is actually 11.6% higher than what it seemed at first.
Summary
If you make 719,688 元 a year living in the region of Beijing, China, you will be taxed 199,856 元. That means that your net pay will be 519,832 元 per year, or 43,319 元 per month. Your average tax rate is 27.8% 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 529382
26.4%
1
Beijing
CNY 519832
27.8%
2
Guangzhou
CNY 518841
27.9%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 626129
13.0%
1
Hungary
CNY 586546
18.5%
2
Ukraine
CNY 579349
19.5%
3
Switzerland
CNY 560211
22.2%
4
Czech Republic
CNY 546526
24.1%
5
France
CNY 494079
31.4%
6
United Kingdom
CNY 493867
31.4%
7
Norway
CNY 474764
34.0%
8
Spain
CNY 465943
35.3%
9
Denmark
CNY 461853
35.8%
10
Ireland
CNY 452494
37.1%
11
Austria
CNY 442478
38.5%
12
Poland
CNY 434143
39.7%
13
Netherlands
CNY 429757
40.3%
14
Sweden
CNY 428878
40.4%
15
Romania
CNY 421017
41.5%
16
Greece
CNY 417881
41.9%
17
Luxembourg
CNY 416014
42.2%
18
Germany
CNY 398479
44.6%
19
Italy
CNY 379102
47.3%
20
Finland
CNY 375629
47.8%
21
Portugal
CNY 341666
52.5%
22
Belgium
CNY 308292
57.2%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 517581
28.1%
1
Canada
CNY 476949
33.7%
2
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 683704
5.0%
1
Qatar
CNY 683704
5.0%
2
Bahrain
CNY 662113
8.0%
3
Oman
CNY 662113
8.0%
4
Kuwait
CNY 647922
10.0%
5
Saudi Arabia
CNY 647719
10.0%
6
Egypt
CNY 541761
24.7%
7
Lebanon
CNY 541132
24.8%
8
Israel
CNY 495434
31.2%
9
Turkey
CNY 420537
41.6%
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.