Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
2,399 元
Income Tax
- 942 元
Housing Fund
- 22.07 元
Pension
- 13.03 元
Medical Insurance
- 3.26 元
Unemployment
- 0.81 元
Total tax
- 981 元
Net pay
* 1,418 元
Marginal tax rate
45.0%
Average tax rate
40.9%
59.1%
Net pay
40.9%
Total tax
Total tax
Net pay
The Taxberg
1,418 元
Net pay
66.60 元
Tax the employer pays
981 元
Tax you pay
Total tax paid
1,047 元
Did you know your employer also pays tax on your salary? It costs the employer 66.60 元 to pay you 2,399 元. In other words, every time you spend 10 元 of your hard-earned money, 4.37 元 goes to the government.
Real tax rate
42.5%
So, with you and the employer both paying tax, what used to be a 40.9% tax rate now rises to 42.5%, meaning your real tax rate is actually 1.6% higher than what it seemed at first.
Summary
If you make 4,989,920 元 a year living in the region of Beijing, China, you will be taxed 2,040,193 元. That means that your net pay will be 2,949,727 元 per year, or 245,811 元 per month. Your average tax rate is 40.9% 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 2957231
40.7%
1
Beijing
CNY 2949727
40.9%
2
Guangzhou
CNY 2948948
40.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 2913094
41.6%
1
Canada
CNY 2487796
50.1%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 3631418
27.2%
1
Kenya
CNY 3496602
29.9%
2
Ivory Coast
CNY 3396144
31.9%
3
Nigeria
CNY 3395041
32.0%
4
Ghana
CNY 3308032
33.7%
5
Mozambique
CNY 3259413
34.7%
6
Zambia
CNY 3070909
38.5%
7
Cameroon
CNY 3047009
38.9%
8
Morocco
CNY 3040144
39.1%
9
Senegal
CNY 3002209
39.8%
10
South Africa
CNY 2816280
43.6%
11
Uganda
CNY 2770247
44.5%
12
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.