Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
36,875 元
Income Tax
- 16,456 元
Housing Fund
- 22.07 元
Pension
- 13.03 元
Medical Insurance
- 3.26 元
Unemployment
- 0.81 元
Total tax
- 16,495 元
Net pay
* 20,380 元
Marginal tax rate
45.0%
Average tax rate
44.7%
55.3%
Net pay
44.7%
Total tax
Total tax
Net pay
The Taxberg
20,380 元
Net pay
66.60 元
Tax the employer pays
16,495 元
Tax you pay
Total tax paid
16,562 元
Did you know your employer also pays tax on your salary? It costs the employer 66.60 元 to pay you 36,875 元. In other words, every time you spend 10 元 of your hard-earned money, 4.49 元 goes to the government.
Real tax rate
44.8%
So, with you and the employer both paying tax, what used to be a 44.7% tax rate now rises to 44.8%, meaning your real tax rate is actually 0.099999999999994% higher than what it seemed at first.
Summary
If you make 76,700,000 元 a year living in the region of Beijing, China, you will be taxed 34,309,729 元. That means that your net pay will be 42,390,271 元 per year, or 3,532,523 元 per month. Your average tax rate is 44.7% 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 42390271
44.7%
1
Guangzhou
CNY 42389492
44.7%
2
Shanghai
CNY 42397775
44.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 41134567
46.4%
1
Canada
CNY 35811757
53.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 68980861
10.1%
1
Hong Kong
CNY 63684716
17.0%
2
Singapore
CNY 59887898
21.9%
3
Indonesia
CNY 51876052
32.4%
4
Thailand
CNY 49954621
34.9%
5
Pakistan
CNY 49887297
35.0%
6
Vietnam
CNY 49866857
35.0%
7
Philippines
CNY 47668757
37.9%
8
New Zealand
CNY 46863952
38.9%
9
Taiwan
CNY 46202099
39.8%
10
Malaysia
CNY 45392697
40.8%
11
China
CNY 42390271
44.7%
12
Japan
CNY 41526759
45.9%
13
Australia
CNY 40789860
46.8%
14
South Korea
CNY 40205282
47.6%
15
India
CNY 10402524
86.4%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 55800501
27.3%
1
Kenya
CNY 53693658
30.0%
2
Ivory Coast
CNY 52325724
31.8%
3
Nigeria
CNY 52172237
32.0%
4
Ghana
CNY 50744250
33.8%
5
Mozambique
CNY 49870965
35.0%
6
Zambia
CNY 47172608
38.5%
7
Cameroon
CNY 46707692
39.1%
8
Morocco
CNY 46495592
39.4%
9
Senegal
CNY 46028257
40.0%
10
South Africa
CNY 42256824
44.9%
11
Uganda
CNY 42210791
45.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 76623379
0.1%
1
Saudi Arabia
CNY 76596000
0.1%
2
Bahrain
CNY 75868508
1.1%
3
United Arab Emirates
CNY 72865000
5.0%
4
Qatar
CNY 72865000
5.0%
5
Oman
CNY 70564000
8.0%
6
Egypt
CNY 57526995
25.0%
7
Lebanon
CNY 57526366
25.0%
8
Turkey
CNY 44672230
41.8%
9
Israel
CNY 38526867
49.8%
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.