Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
4,864 元
Income Tax
- 1,107 元
Housing Fund
- 177 元
Pension
- 104 元
Medical Insurance
- 26.05 元
Unemployment
- 6.51 元
Total tax
- 1,420 元
Net pay
* 3,444 元
Marginal tax rate
43.0%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
The Taxberg
3,444 元
Net pay
533 元
Tax the employer pays
1,420 元
Tax you pay
Total tax paid
1,953 元
Did you know your employer also pays tax on your salary? It costs the employer 533 元 to pay you 4,864 元. In other words, every time you spend 10 元 of your hard-earned money, 4.02 元 goes to the government.
Real tax rate
36.2%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 36.2%, meaning your real tax rate is actually 7% higher than what it seemed at first.
Summary
If you make 1,264,640 元 a year living in the region of Beijing, China, you will be taxed 369,296 元. That means that your net pay will be 895,344 元 per year, or 74,612 元 per month. Your average tax rate is 29.2% and your marginal tax rate is 43.0%. 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 43.01 元, hence, your net pay will only increase by 56.99 元.
Bonus Example
A 1,000 元 bonus will generate an extra 570 元 of net incomes. A 5,000 元 bonus will generate an extra 2,850 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 908327
28.2%
1
Beijing
CNY 895344
29.2%
2
Guangzhou
CNY 894489
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 861951
31.8%
1
Canada
CNY 753657
40.4%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1124917
11.1%
1
Costa Rica
CNY 930747
26.4%
2
Colombia
CNY 924313
26.9%
3
Brazil
CNY 920919
27.2%
4
Uruguay
CNY 917822
27.4%
5
Chile
CNY 915352
27.6%
6
Panama
CNY 892194
29.5%
7
Puerto Rico
CNY 857036
32.2%
8
Mexico
CNY 855093
32.4%
9
Peru
CNY 831524
34.3%
10
Argentina
CNY 821966
35.0%
11
Ecuador
CNY 819981
35.2%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 921276
27.2%
1
Kenya
CNY 888906
29.7%
2
Nigeria
CNY 861105
31.9%
3
Ivory Coast
CNY 854292
32.5%
4
Ghana
CNY 843760
33.3%
5
Mozambique
CNY 837981
33.7%
6
Morocco
CNY 782669
38.1%
7
Zambia
CNY 779862
38.3%
8
Cameroon
CNY 778873
38.4%
9
South Africa
CNY 767376
39.3%
10
Senegal
CNY 767041
39.4%
11
Uganda
CNY 721343
43.0%
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.