Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
42,956 元
Income Tax
- 4,760 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 11,549 元
Net pay
* 31,407 元
Marginal tax rate
30.0%
Average tax rate
26.9%
73.1%
Net pay
26.9%
Total tax
Total tax
Net pay
The Taxberg
31,407 元
Net pay
11,545 元
Tax the employer pays
11,549 元
Tax you pay
Total tax paid
23,094 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 42,956 元. In other words, every time you spend 10 元 of your hard-earned money, 5.38 元 goes to the government.
Real tax rate
42.4%
So, with you and the employer both paying tax, what used to be a 26.9% tax rate now rises to 42.4%, meaning your real tax rate is actually 15.5% higher than what it seemed at first.
Summary
If you make 515,472 元 a year living in the region of Beijing, China, you will be taxed 138,592 元. That means that your net pay will be 376,880 元 per year, or 31,407 元 per month. Your average tax rate is 26.9% and your marginal tax rate is 30.0%. 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 30 元, hence, your net pay will only increase by 70 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,500 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 386431
25.0%
1
Beijing
CNY 376880
26.9%
2
Guangzhou
CNY 375890
27.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 386617
25.0%
1
Canada
CNY 361122
29.9%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 461843
10.4%
1
Chile
CNY 421366
18.3%
2
Costa Rica
CNY 413312
19.8%
3
Puerto Rico
CNY 399937
22.4%
4
Panama
CNY 392124
23.9%
5
Ecuador
CNY 387476
24.8%
6
Brazil
CNY 377772
26.7%
7
Colombia
CNY 375807
27.1%
8
Uruguay
CNY 374763
27.3%
9
Peru
CNY 372658
27.7%
10
Mexico
CNY 362433
29.7%
11
Argentina
CNY 335007
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 376257
27.0%
1
Kenya
CNY 364488
29.3%
2
Nigeria
CNY 351521
31.8%
3
Mozambique
CNY 351021
31.9%
4
South Africa
CNY 348211
32.5%
5
Ghana
CNY 348185
32.5%
6
Ivory Coast
CNY 343116
33.4%
7
Morocco
CNY 328682
36.2%
8
Cameroon
CNY 322742
37.4%
9
Zambia
CNY 319123
38.1%
10
Senegal
CNY 317541
38.4%
11
Uganda
CNY 309300
40.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 489698
5.0%
1
Qatar
CNY 489698
5.0%
2
Bahrain
CNY 474234
8.0%
3
Oman
CNY 474234
8.0%
4
Saudi Arabia
CNY 463925
10.0%
5
Kuwait
CNY 461064
10.6%
6
Egypt
CNY 388599
24.6%
7
Lebanon
CNY 387970
24.7%
8
Israel
CNY 377935
26.7%
9
Turkey
CNY 301599
41.5%
10
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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.