Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
790,000 元
Income Tax
- 331,605 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 338,394 元
Net pay
* 451,606 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
451,606 元
Net pay
11,545 元
Tax the employer pays
338,394 元
Tax you pay
Total tax paid
349,939 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 790,000 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
43.7%
So, with you and the employer both paying tax, what used to be a 42.8% tax rate now rises to 43.7%, meaning your real tax rate is actually 0.90000000000001% higher than what it seemed at first.
Summary
If you make 9,480,000 元 a year living in the region of Beijing, China, you will be taxed 4,060,729 元. That means that your net pay will be 5,419,271 元 per year, or 451,606 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
Beijing
CNY 5419271
42.8%
1
Guangzhou
CNY 5418492
42.8%
2
Shanghai
CNY 5426775
42.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 5306307
44.0%
1
Canada
CNY 4574355
51.8%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 8396176
11.4%
1
Brazil
CNY 6877055
27.5%
2
Costa Rica
CNY 6445307
32.0%
3
Panama
CNY 6375946
32.7%
4
Mexico
CNY 6196840
34.6%
5
Puerto Rico
CNY 6169908
34.9%
6
Argentina
CNY 6161950
35.0%
7
Uruguay
CNY 5954934
37.2%
8
Colombia
CNY 5952918
37.2%
9
Chile
CNY 5864226
38.1%
10
Peru
CNY 5863432
38.2%
11
Ecuador
CNY 5506556
41.9%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 6897951
27.2%
1
Kenya
CNY 6639658
30.0%
2
Ivory Coast
CNY 6459838
31.9%
3
Nigeria
CNY 6449193
32.0%
4
Ghana
CNY 6278220
33.8%
5
Mozambique
CNY 6177965
34.8%
6
Zambia
CNY 5832308
38.5%
7
Cameroon
CNY 5780795
39.0%
8
Morocco
CNY 5761078
39.2%
9
Senegal
CNY 5696257
39.9%
10
South Africa
CNY 5285824
44.2%
11
Uganda
CNY 5239791
44.7%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 9403379
0.8%
1
Saudi Arabia
CNY 9376000
1.1%
2
Bahrain
CNY 9320708
1.7%
3
United Arab Emirates
CNY 9006000
5.0%
4
Qatar
CNY 9006000
5.0%
5
Oman
CNY 8721600
8.0%
6
Egypt
CNY 7111995
25.0%
7
Lebanon
CNY 7111366
25.0%
8
Turkey
CNY 5522630
41.7%
9
Israel
CNY 4916867
48.1%
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.