Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,696 元
Income Tax
- 180 元
Housing Fund
- 177 元
Pension
- 104 元
Medical Insurance
- 26.05 元
Unemployment
- 6.51 元
Total tax
- 493 元
Net pay
* 1,203 元
Marginal tax rate
25.0%
Average tax rate
29.1%
70.9%
Net pay
29.1%
Total tax
Total tax
Net pay
The Taxberg
1,203 元
Net pay
533 元
Tax the employer pays
493 元
Tax you pay
Total tax paid
1,026 元
Did you know your employer also pays tax on your salary? It costs the employer 533 元 to pay you 1,696 元. In other words, every time you spend 10 元 of your hard-earned money, 6.05 元 goes to the government.
Real tax rate
46.0%
So, with you and the employer both paying tax, what used to be a 29.1% tax rate now rises to 46.0%, meaning your real tax rate is actually 16.9% higher than what it seemed at first.
Summary
If you make 440,960 元 a year living in the region of Beijing, China, you will be taxed 128,264 元. That means that your net pay will be 312,696 元 per year, or 26,058 元 per month. Your average tax rate is 29.1% and your marginal tax rate is 25.0%. 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 25 元, hence, your net pay will only increase by 75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 750 元 of net incomes. A 5,000 元 bonus will generate an extra 3,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 322929
26.8%
1
Beijing
CNY 312696
29.1%
2
Guangzhou
CNY 311635
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 338938
23.1%
1
Canada
CNY 312310
29.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 389712
11.6%
1
Taiwan
CNY 374299
15.1%
2
Thailand
CNY 356222
19.2%
3
Kazakhstan
CNY 355288
19.4%
4
South Korea
CNY 346747
21.4%
5
Singapore
CNY 344029
22.0%
6
Australia
CNY 333957
24.3%
7
New Zealand
CNY 328377
25.5%
8
Indonesia
CNY 324941
26.3%
9
Japan
CNY 324644
26.4%
10
Pakistan
CNY 318921
27.7%
11
Malaysia
CNY 312797
29.1%
12
China
CNY 312696
29.1%
13
Philippines
CNY 308924
29.9%
14
Vietnam
CNY 298480
32.3%
15
India
CNY 259567
41.1%
16
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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.