Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
78,231 元
Income Tax
- 34,101 元
Housing Fund
- 177 元
Pension
- 104 元
Medical Insurance
- 26.05 元
Unemployment
- 6.51 元
Total tax
- 34,414 元
Net pay
* 43,817 元
Marginal tax rate
45.0%
Average tax rate
44.0%
56.0%
Net pay
44.0%
Total tax
Total tax
Net pay
The Taxberg
43,817 元
Net pay
533 元
Tax the employer pays
34,414 元
Tax you pay
Total tax paid
34,947 元
Did you know your employer also pays tax on your salary? It costs the employer 533 元 to pay you 78,231 元. In other words, every time you spend 10 元 of your hard-earned money, 4.47 元 goes to the government.
Real tax rate
44.4%
So, with you and the employer both paying tax, what used to be a 44% tax rate now rises to 44.4%, meaning your real tax rate is actually 0.4% higher than what it seemed at first.
Summary
If you make 20,340,060 元 a year living in the region of Beijing, China, you will be taxed 8,947,756 元. That means that your net pay will be 11,392,304 元 per year, or 949,359 元 per month. Your average tax rate is 44.0% 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 11392304
44.0%
1
Guangzhou
CNY 11391525
44.0%
2
Shanghai
CNY 11399808
44.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 17695852
13.0%
1
Hungary
CNY 16577149
18.5%
2
Ukraine
CNY 16373748
19.5%
3
Czech Republic
CNY 15654212
23.0%
4
Romania
CNY 11898935
41.5%
5
Poland
CNY 11726550
42.4%
6
Greece
CNY 11405289
43.9%
7
Switzerland
CNY 10959196
46.1%
8
Norway
CNY 10800973
46.9%
9
Luxembourg
CNY 10758737
47.1%
10
United Kingdom
CNY 10686838
47.5%
11
Spain
CNY 10663750
47.6%
12
Denmark
CNY 10511721
48.3%
13
Italy
CNY 10359819
49.1%
14
Netherlands
CNY 10338045
49.2%
15
Sweden
CNY 10240931
49.7%
16
Austria
CNY 10229975
49.7%
17
Germany
CNY 9958091
51.0%
18
Ireland
CNY 9870273
51.5%
19
France
CNY 8703933
57.2%
20
Belgium
CNY 7642367
62.4%
21
Finland
CNY 7599850
62.6%
22
Portugal
CNY 7387008
63.7%
23
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 18008209
11.5%
1
Brazil
CNY 14750598
27.5%
2
Costa Rica
CNY 13735122
32.5%
3
Panama
CNY 13625036
33.0%
4
Mexico
CNY 13255879
34.8%
5
Argentina
CNY 13220989
35.0%
6
Puerto Rico
CNY 13190936
35.2%
7
Colombia
CNY 12577295
38.2%
8
Uruguay
CNY 12550900
38.3%
9
Peru
CNY 12515218
38.5%
10
Chile
CNY 12380262
39.1%
11
Ecuador
CNY 11701840
42.5%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 14798644
27.2%
1
Kenya
CNY 14241700
30.0%
2
Ivory Coast
CNY 13869928
31.8%
3
Nigeria
CNY 13836206
32.0%
4
Ghana
CNY 13462150
33.8%
5
Mozambique
CNY 13237004
34.9%
6
Zambia
CNY 12511245
38.5%
7
Cameroon
CNY 12392942
39.1%
8
Morocco
CNY 12342144
39.3%
9
Senegal
CNY 12212293
40.0%
10
South Africa
CNY 11258857
44.7%
11
Uganda
CNY 11212824
44.9%
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.