Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
39,167 元
Income Tax
- 4,504 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,294 元
Net pay
* 27,873 元
Marginal tax rate
25.0%
Average tax rate
28.8%
71.2%
Net pay
28.8%
Total tax
Total tax
Net pay
The Taxberg
27,873 元
Net pay
11,545 元
Tax the employer pays
11,294 元
Tax you pay
Total tax paid
22,838 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 39,167 元. In other words, every time you spend 10 元 of your hard-earned money, 5.83 元 goes to the government.
Real tax rate
45.0%
So, with you and the employer both paying tax, what used to be a 28.8% tax rate now rises to 45.0%, meaning your real tax rate is actually 16.2% higher than what it seemed at first.
Summary
If you make 470,004 元 a year living in the region of Beijing, China, you will be taxed 135,525 元. That means that your net pay will be 334,479 元 per year, or 27,873 元 per month. Your average tax rate is 28.8% and your marginal tax rate is 25.0%. 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 25 元, hence, your net pay will only increase by 75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 750 元 of net incomes. A 5,000 元 bonus will generate an extra 3,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 347677
26.0%
1
Beijing
CNY 334479
28.8%
2
Guangzhou
CNY 333418
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 357523
23.9%
1
Canada
CNY 332106
29.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 413819
12.0%
1
Taiwan
CNY 397092
15.5%
2
Kazakhstan
CNY 378813
19.4%
3
Thailand
CNY 376552
19.9%
4
Singapore
CNY 369733
21.3%
5
South Korea
CNY 367475
21.8%
6
Australia
CNY 352981
24.9%
7
New Zealand
CNY 347433
26.1%
8
Japan
CNY 345415
26.5%
9
Indonesia
CNY 344575
26.7%
10
Pakistan
CNY 337799
28.1%
11
China
CNY 334479
28.8%
12
Malaysia
CNY 331526
29.5%
13
Philippines
CNY 327899
30.2%
14
Vietnam
CNY 317359
32.5%
15
India
CNY 270688
42.4%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 343179
27.0%
1
Kenya
CNY 332660
29.2%
2
Mozambique
CNY 321467
31.6%
3
South Africa
CNY 321385
31.6%
4
Nigeria
CNY 320594
31.8%
5
Ghana
CNY 318108
32.3%
6
Ivory Coast
CNY 312092
33.6%
7
Morocco
CNY 301129
35.9%
8
Cameroon
CNY 295059
37.2%
9
Zambia
CNY 291160
38.1%
10
Senegal
CNY 290260
38.2%
11
Uganda
CNY 284293
39.5%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 446504
5.0%
1
Qatar
CNY 446504
5.0%
2
Bahrain
CNY 432404
8.0%
3
Oman
CNY 432404
8.0%
4
Saudi Arabia
CNY 423004
10.0%
5
Kuwait
CNY 419461
10.8%
6
Egypt
CNY 354498
24.6%
7
Lebanon
CNY 353869
24.7%
8
Israel
CNY 350567
25.4%
9
Turkey
CNY 275118
41.5%
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.