Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
780,000 元
Income Tax
- 327,105 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 333,894 元
Net pay
* 446,106 元
Marginal tax rate
45.0%
Average tax rate
42.8%
57.2%
Net pay
42.8%
Total tax
Total tax
Net pay
The Taxberg
446,106 元
Net pay
11,545 元
Tax the employer pays
333,894 元
Tax you pay
Total tax paid
345,439 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 780,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.43 元 goes to the government.
Real tax rate
43.6%
So, with you and the employer both paying tax, what used to be a 42.8% tax rate now rises to 43.6%, meaning your real tax rate is actually 0.8% higher than what it seemed at first.
Summary
If you make 9,360,000 元 a year living in the region of Beijing, China, you will be taxed 4,006,729 元. That means that your net pay will be 5,353,271 元 per year, or 446,106 元 per month. Your average tax rate is 42.8% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 5360775
42.7%
1
Beijing
CNY 5353271
42.8%
2
Guangzhou
CNY 5352492
42.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 5242347
44.0%
1
Canada
CNY 4518590
51.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 8374861
10.5%
1
Hong Kong
CNY 7792516
16.8%
2
Singapore
CNY 7362698
21.3%
3
Indonesia
CNY 6354212
32.1%
4
Thailand
CNY 6183621
33.9%
5
Pakistan
CNY 6116297
34.7%
6
Vietnam
CNY 6095856
34.9%
7
Philippines
CNY 5861842
37.4%
8
Taiwan
CNY 5798099
38.1%
9
New Zealand
CNY 5786552
38.2%
10
Malaysia
CNY 5662771
39.5%
11
China
CNY 5353271
42.8%
12
Japan
CNY 5235323
44.1%
13
South Korea
CNY 5101823
45.5%
14
Australia
CNY 5099660
45.5%
15
India
CNY 2653698
71.7%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 6810651
27.2%
1
Kenya
CNY 6555658
30.0%
2
Ivory Coast
CNY 6377959
31.9%
3
Nigeria
CNY 6367569
32.0%
4
Ghana
CNY 6198840
33.8%
5
Mozambique
CNY 6099965
34.8%
6
Zambia
CNY 5758508
38.5%
7
Cameroon
CNY 5707733
39.0%
8
Morocco
CNY 5688360
39.2%
9
Senegal
CNY 5624257
39.9%
10
South Africa
CNY 5219824
44.2%
11
Uganda
CNY 5173791
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.