Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
5 元
Income Tax
- 0.13 元
Pension
- 0.40 元
Medical Insurance
- 0.10 元
Unemployment
- 0.03 元
Total tax
- 0.66 元
Net pay
* 4.34 元
Marginal tax rate
13.2%
Average tax rate
13.2%
86.8%
Net pay
13.2%
Total tax
Total tax
Net pay
The Taxberg
4.34 元
Net pay
1.37 元
Tax the employer pays
0.66 元
Tax you pay
Total tax paid
2.03 元
Did you know your employer also pays tax on your salary? It costs the employer 1.37 元 to pay you 5 元. In other words, every time you spend 10 元 of your hard-earned money, 4.05 元 goes to the government.
Real tax rate
31.8%
So, with you and the employer both paying tax, what used to be a 13.2% tax rate now rises to 31.8%, meaning your real tax rate is actually 18.6% higher than what it seemed at first.
Summary
If you make 10,400 元 a year living in the region of Beijing, China, you will be taxed 1,371 元. That means that your net pay will be 9,029 元 per year, or 752 元 per month. Your average tax rate is 13.2% and your marginal tax rate is 13.2%. 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 13.19 元, hence, your net pay will only increase by 86.81 元.
Bonus Example
A 1,000 元 bonus will generate an extra 868 元 of net incomes. A 5,000 元 bonus will generate an extra 4,341 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Guangzhou
CNY 9059
12.9%
1
Beijing
CNY 9029
13.2%
2
Shanghai
CNY 9029
13.2%
3
North America
Country 
Net pay
Average tax
Rank
Canada
CNY 9701
6.7%
1
USA
CNY 9499
8.7%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 10296
1.0%
1
Zambia
CNY 9776
6.0%
2
Morocco
CNY 9699
6.7%
3
Ivory Coast
CNY 9269
10.9%
4
Kenya
CNY 9087
12.6%
5
Uganda
CNY 9020
13.3%
6
Senegal
CNY 8862
14.8%
7
Cameroon
CNY 8775
15.6%
8
Mozambique
CNY 8705
16.3%
9
Ghana
CNY 8571
17.6%
10
Angola
CNY 8149
21.7%
11
Nigeria
CNY 7836
24.7%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
Saudi Arabia
CNY 10400
0.0%
1
United Arab Emirates
CNY 9880
5.0%
2
Qatar
CNY 9880
5.0%
3
Bahrain
CNY 9568
8.0%
4
Oman
CNY 9568
8.0%
5
Kuwait
CNY 9256
11.0%
6
Israel
CNY 9032
13.2%
7
Lebanon
CNY 8856
14.9%
8
Turkey
CNY 8578
17.5%
9
Egypt
CNY 8556
17.7%
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.