Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
77,917 元
Income Tax
- 12,805 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 19,594 元
Net pay
* 58,323 元
Marginal tax rate
35.0%
Average tax rate
25.1%
74.9%
Net pay
25.1%
Total tax
Total tax
Net pay
The Taxberg
58,323 元
Net pay
11,545 元
Tax the employer pays
19,594 元
Tax you pay
Total tax paid
31,139 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 77,917 元. In other words, every time you spend 10 元 of your hard-earned money, 4 元 goes to the government.
Real tax rate
34.8%
So, with you and the employer both paying tax, what used to be a 25.1% tax rate now rises to 34.8%, meaning your real tax rate is actually 9.7% higher than what it seemed at first.
Summary
If you make 935,004 元 a year living in the region of Beijing, China, you will be taxed 235,128 元. That means that your net pay will be 699,876 元 per year, or 58,323 元 per month. Your average tax rate is 25.2% and your marginal tax rate is 35.0%. 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 35 元, hence, your net pay will only increase by 65 元.
Bonus Example
A 1,000 元 bonus will generate an extra 650 元 of net incomes. A 5,000 元 bonus will generate an extra 3,250 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 708744
24.2%
1
Beijing
CNY 699876
25.1%
2
Guangzhou
CNY 698956
25.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 649208
30.6%
1
Canada
CNY 592483
36.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 799769
14.5%
1
Kazakhstan
CNY 792364
15.3%
2
Singapore
CNY 769136
17.7%
3
Taiwan
CNY 731462
21.8%
4
Thailand
CNY 702052
24.9%
5
China
CNY 699876
25.2%
6
Indonesia
CNY 658915
29.5%
7
South Korea
CNY 654339
30.0%
8
New Zealand
CNY 647304
30.8%
9
Pakistan
CNY 640049
31.6%
10
Japan
CNY 636993
31.9%
11
Australia
CNY 634412
32.2%
12
Philippines
CNY 630902
32.5%
13
Malaysia
CNY 630148
32.6%
14
Vietnam
CNY 619609
33.7%
15
India
CNY 506549
45.8%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 833163
10.9%
1
Costa Rica
CNY 709478
24.1%
2
Chile
CNY 701089
25.0%
3
Uruguay
CNY 685968
26.6%
4
Colombia
CNY 685761
26.7%
5
Brazil
CNY 681933
27.1%
6
Panama
CNY 672162
28.1%
7
Puerto Rico
CNY 648929
30.6%
8
Mexico
CNY 638154
31.8%
9
Ecuador
CNY 631935
32.4%
10
Peru
CNY 629622
32.7%
11
Argentina
CNY 607702
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 681466
27.1%
1
Kenya
CNY 658160
29.6%
2
Nigeria
CNY 636887
31.9%
3
Ivory Coast
CNY 629373
32.7%
4
Ghana
CNY 625705
33.1%
5
Mozambique
CNY 623717
33.3%
6
South Africa
CNY 586077
37.3%
7
Morocco
CNY 582913
37.7%
8
Cameroon
CNY 578174
38.2%
9
Zambia
CNY 577135
38.3%
10
Senegal
CNY 569260
39.1%
11
Uganda
CNY 540043
42.2%
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.