Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
10,385 元
Income Tax
- 4,535 元
Housing Fund
- 22.07 元
Pension
- 13.03 元
Medical Insurance
- 3.26 元
Unemployment
- 0.81 元
Total tax
- 4,575 元
Net pay
* 5,810 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
5,810 元
Net pay
66.60 元
Tax the employer pays
4,575 元
Tax you pay
Total tax paid
4,641 元
Did you know your employer also pays tax on your salary? It costs the employer 66.60 元 to pay you 10,385 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 21,600,800 元 a year living in the region of Beijing, China, you will be taxed 9,515,089 元. That means that your net pay will be 12,085,711 元 per year, or 1,007,143 元 per month. Your average tax rate is 44.1% 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 12085711
44.0%
1
Shanghai
CNY 12093215
44.0%
2
Guangzhou
CNY 12084932
44.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 11766693
45.5%
1
Canada
CNY 10206939
52.8%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 15715833
27.2%
1
Kenya
CNY 15124218
30.0%
2
Ivory Coast
CNY 14730163
31.8%
3
Nigeria
CNY 14693761
32.0%
4
Ghana
CNY 14296130
33.8%
5
Mozambique
CNY 14056485
34.9%
6
Zambia
CNY 13286600
38.5%
7
Cameroon
CNY 13160544
39.1%
8
Morocco
CNY 13106138
39.3%
9
Senegal
CNY 12968737
40.0%
10
South Africa
CNY 11952264
44.7%
11
Uganda
CNY 11906231
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.