Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
19,385 元
Income Tax
- 7,620 元
Housing Fund
- 177 元
Pension
- 104 元
Medical Insurance
- 26.05 元
Unemployment
- 6.51 元
Total tax
- 7,934 元
Net pay
* 11,451 元
Marginal tax rate
45.0%
Average tax rate
40.9%
59.1%
Net pay
40.9%
Total tax
Total tax
Net pay
The Taxberg
11,451 元
Net pay
533 元
Tax the employer pays
7,934 元
Tax you pay
Total tax paid
8,467 元
Did you know your employer also pays tax on your salary? It costs the employer 533 元 to pay you 19,385 元. In other words, every time you spend 10 元 of your hard-earned money, 4.37 元 goes to the government.
Real tax rate
42.5%
So, with you and the employer both paying tax, what used to be a 40.9% tax rate now rises to 42.5%, meaning your real tax rate is actually 1.6% higher than what it seemed at first.
Summary
If you make 5,040,100 元 a year living in the region of Beijing, China, you will be taxed 2,062,774 元. That means that your net pay will be 2,977,326 元 per year, or 248,110 元 per month. Your average tax rate is 40.9% 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 2984830
40.8%
1
Beijing
CNY 2977326
40.9%
2
Guangzhou
CNY 2976547
40.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 2939840
41.7%
1
Canada
CNY 2511115
50.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 4486951
11.0%
1
Hong Kong
CNY 4206999
16.5%
2
Singapore
CNY 3993176
20.8%
3
Indonesia
CNY 3433960
31.9%
4
Thailand
CNY 3375686
33.0%
5
Pakistan
CNY 3308362
34.4%
6
Vietnam
CNY 3287921
34.8%
7
Taiwan
CNY 3206159
36.4%
8
Philippines
CNY 3179905
36.9%
9
New Zealand
CNY 3151413
37.5%
10
Malaysia
CNY 3114073
38.2%
11
China
CNY 2977326
40.9%
12
Japan
CNY 2907207
42.3%
13
South Korea
CNY 2849916
43.5%
14
Australia
CNY 2810113
44.2%
15
India
CNY 2156606
57.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 4466505
11.4%
1
Brazil
CNY 3658127
27.4%
2
Costa Rica
CNY 3465024
31.3%
3
Panama
CNY 3412313
32.3%
4
Mexico
CNY 3310905
34.3%
5
Puerto Rico
CNY 3299512
34.5%
6
Argentina
CNY 3276015
35.0%
7
Uruguay
CNY 3258316
35.4%
8
Colombia
CNY 3244686
35.6%
9
Chile
CNY 3200286
36.5%
10
Peru
CNY 3143993
37.6%
11
Ecuador
CNY 2973749
41.0%
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.