Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,038 元
Income Tax
- 329 元
Housing Fund
- 22.07 元
Pension
- 13.03 元
Medical Insurance
- 3.26 元
Unemployment
- 0.81 元
Total tax
- 368 元
Net pay
* 670 元
Marginal tax rate
45.0%
Average tax rate
35.5%
64.5%
Net pay
35.5%
Total tax
Total tax
Net pay
The Taxberg
670 元
Net pay
66.60 元
Tax the employer pays
368 元
Tax you pay
Total tax paid
435 元
Did you know your employer also pays tax on your salary? It costs the employer 66.60 元 to pay you 1,038 元. In other words, every time you spend 10 元 of your hard-earned money, 4.19 元 goes to the government.
Real tax rate
39.4%
So, with you and the employer both paying tax, what used to be a 35.5% tax rate now rises to 39.4%, meaning your real tax rate is actually 3.9% higher than what it seemed at first.
Summary
If you make 2,159,040 元 a year living in the region of Beijing, China, you will be taxed 766,297 元. That means that your net pay will be 1,392,743 元 per year, or 116,062 元 per month. Your average tax rate is 35.5% 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
Shanghai
CNY 1400247
35.1%
1
Beijing
CNY 1392743
35.5%
2
Guangzhou
CNY 1391964
35.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1367452
36.7%
1
Canada
CNY 1172275
45.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1893997
12.3%
1
Hong Kong
CNY 1815719
15.9%
2
Singapore
CNY 1745936
19.1%
3
Thailand
CNY 1502997
30.4%
4
Indonesia
CNY 1486363
31.2%
5
Taiwan
CNY 1477523
31.6%
6
Pakistan
CNY 1435673
33.5%
7
Vietnam
CNY 1415232
34.5%
8
New Zealand
CNY 1393966
35.4%
9
China
CNY 1392743
35.5%
10
Malaysia
CNY 1391789
35.5%
11
Philippines
CNY 1391247
35.6%
12
Japan
CNY 1354124
37.3%
13
South Korea
CNY 1334020
38.2%
14
Australia
CNY 1283151
40.6%
15
India
CNY 1078827
50.0%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1571952
27.2%
1
Kenya
CNY 1514986
29.8%
2
Nigeria
CNY 1469476
31.9%
3
Ivory Coast
CNY 1464564
32.2%
4
Ghana
CNY 1435405
33.5%
5
Mozambique
CNY 1419341
34.3%
6
Zambia
CNY 1329918
38.4%
7
Morocco
CNY 1324664
38.7%
8
Cameroon
CNY 1323428
38.7%
9
Senegal
CNY 1303681
39.6%
10
South Africa
CNY 1259296
41.7%
11
Uganda
CNY 1213263
43.8%
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.