Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
709,996 元
Income Tax
- 295,603 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 302,392 元
Net pay
* 407,604 元
Marginal tax rate
45.0%
Average tax rate
42.6%
57.4%
Net pay
42.6%
Total tax
Total tax
Net pay
The Taxberg
407,604 元
Net pay
11,545 元
Tax the employer pays
302,392 元
Tax you pay
Total tax paid
313,937 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 709,996 元. In other words, every time you spend 10 元 of your hard-earned money, 4.42 元 goes to the government.
Real tax rate
43.5%
So, with you and the employer both paying tax, what used to be a 42.6% tax rate now rises to 43.5%, meaning your real tax rate is actually 0.9% higher than what it seemed at first.
Summary
If you make 8,519,952 元 a year living in the region of Beijing, China, you will be taxed 3,628,708 元. That means that your net pay will be 4,891,244 元 per year, or 407,604 元 per month. Your average tax rate is 42.6% 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 4898748
42.5%
1
Beijing
CNY 4891244
42.6%
2
Guangzhou
CNY 4890466
42.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 4794601
43.7%
1
Canada
CNY 4128216
51.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 7618817
10.6%
1
Hong Kong
CNY 7095276
16.7%
2
Singapore
CNY 6707461
21.3%
3
Indonesia
CNY 5786340
32.1%
4
Thailand
CNY 5637590
33.8%
5
Pakistan
CNY 5570266
34.6%
6
Vietnam
CNY 5549825
34.9%
7
Philippines
CNY 5340313
37.3%
8
Taiwan
CNY 5294070
37.9%
9
New Zealand
CNY 5274122
38.1%
10
Malaysia
CNY 5167151
39.4%
11
China
CNY 4891244
42.6%
12
Japan
CNY 4782598
43.9%
13
South Korea
CNY 4663917
45.3%
14
Australia
CNY 4654435
45.4%
15
India
CNY 2557033
70.0%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 7546456
11.4%
1
Brazil
CNY 6181020
27.5%
2
Costa Rica
CNY 5800875
31.9%
3
Panama
CNY 5735114
32.7%
4
Mexico
CNY 5572808
34.6%
5
Puerto Rico
CNY 5549237
34.9%
6
Argentina
CNY 5537919
35.0%
7
Uruguay
CNY 5371839
37.0%
8
Colombia
CNY 5367312
37.0%
9
Chile
CNY 5288197
37.9%
10
Peru
CNY 5275402
38.1%
11
Ecuador
CNY 4958883
41.8%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 6199516
27.2%
1
Kenya
CNY 5967624
30.0%
2
Ivory Coast
CNY 5804773
31.9%
3
Nigeria
CNY 5796169
32.0%
4
Ghana
CNY 5643149
33.8%
5
Mozambique
CNY 5553933
34.8%
6
Zambia
CNY 5241878
38.5%
7
Cameroon
CNY 5196269
39.0%
8
Morocco
CNY 5179301
39.2%
9
Senegal
CNY 5120229
39.9%
10
South Africa
CNY 4757798
44.2%
11
Uganda
CNY 4711764
44.7%
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.