Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
17,942 元
Income Tax
- 7,936 元
Housing Fund
- 22.07 元
Pension
- 13.03 元
Medical Insurance
- 3.26 元
Unemployment
- 0.81 元
Total tax
- 7,975 元
Net pay
* 9,967 元
Marginal tax rate
45.0%
Average tax rate
44.4%
55.6%
Net pay
44.4%
Total tax
Total tax
Net pay
The Taxberg
9,967 元
Net pay
66.60 元
Tax the employer pays
7,975 元
Tax you pay
Total tax paid
8,042 元
Did you know your employer also pays tax on your salary? It costs the employer 66.60 元 to pay you 17,942 元. In other words, every time you spend 10 元 of your hard-earned money, 4.48 元 goes to the government.
Real tax rate
44.7%
So, with you and the employer both paying tax, what used to be a 44.4% tax rate now rises to 44.7%, meaning your real tax rate is actually 0.3% higher than what it seemed at first.
Summary
If you make 37,319,360 元 a year living in the region of Beijing, China, you will be taxed 16,588,441 元. That means that your net pay will be 20,730,919 元 per year, or 1,727,577 元 per month. Your average tax rate is 44.5% 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
Beijing
CNY 20730919
44.4%
1
Shanghai
CNY 20738423
44.4%
2
Guangzhou
CNY 20730140
44.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 20144686
46.0%
1
Canada
CNY 17511417
53.1%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 27151085
27.3%
1
Kenya
CNY 26127210
30.0%
2
Ivory Coast
CNY 25455329
31.8%
3
Nigeria
CNY 25385526
32.0%
4
Ghana
CNY 24693957
33.8%
5
Mozambique
CNY 24273549
35.0%
6
Zambia
CNY 22953514
38.5%
7
Cameroon
CNY 22730789
39.1%
8
Morocco
CNY 22631396
39.4%
9
Senegal
CNY 22399873
40.0%
10
South Africa
CNY 20597472
44.8%
11
Uganda
CNY 20551439
44.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 37242739
0.2%
1
Saudi Arabia
CNY 37215360
0.3%
2
Bahrain
CNY 36881674
1.2%
3
United Arab Emirates
CNY 35453392
5.0%
4
Qatar
CNY 35453392
5.0%
5
Oman
CNY 34333811
8.0%
6
Egypt
CNY 27991515
25.0%
7
Lebanon
CNY 27990886
25.0%
8
Turkey
CNY 21736552
41.8%
9
Israel
CNY 18836547
49.5%
10
Show more
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.