Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
61,360 元
Income Tax
- 9,259 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 16,048 元
Net pay
* 45,312 元
Marginal tax rate
-45.2%
Average tax rate
26.2%
73.8%
Net pay
26.2%
Total tax
Total tax
Net pay
Summary
If you make 736,320 元 a year living in the region of Beijing, China, you will be taxed 192,582 元. That means that your net pay will be 543,738 元 per year, or 45,312 元 per month. Your average tax rate is 26.2% and your marginal tax rate is -45.2%. 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 -45.15 元, hence, your net pay will only increase by 145 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,452 元 of net incomes. A 5,000 元 bonus will generate an extra 7,258 元 of net incomes.
Compare average tax
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 640598
13.0%
1
Hungary
CNY 600101
18.5%
2
Ukraine
CNY 592738
19.5%
3
Switzerland
CNY 571401
22.4%
4
Czech Republic
CNY 559333
24.0%
5
United Kingdom
CNY 503305
31.7%
6
France
CNY 502960
31.7%
7
Norway
CNY 483678
34.3%
8
Spain
CNY 475024
35.5%
9
Denmark
CNY 470372
36.1%
10
Ireland
CNY 460477
37.5%
11
Austria
CNY 452125
38.6%
12
Poland
CNY 443716
39.7%
13
Netherlands
CNY 438156
40.5%
14
Sweden
CNY 437197
40.6%
15
Romania
CNY 430747
41.5%
16
Greece
CNY 427195
42.0%
17
Luxembourg
CNY 423635
42.5%
18
Germany
CNY 406666
44.8%
19
Italy
CNY 386649
47.5%
20
Finland
CNY 381753
48.2%
21
Portugal
CNY 348069
52.7%
22
Belgium
CNY 314509
57.3%
23
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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.