Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
76,420 元
Income Tax
- 12,281 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 19,070 元
Net pay
* 57,350 元
Marginal tax rate
35.0%
Average tax rate
25.0%
75.0%
Net pay
25.0%
Total tax
Total tax
Net pay
The Taxberg
57,350 元
Net pay
11,545 元
Tax the employer pays
19,070 元
Tax you pay
Total tax paid
30,615 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 76,420 元. In other words, every time you spend 10 元 of your hard-earned money, 4.01 元 goes to the government.
Real tax rate
34.8%
So, with you and the employer both paying tax, what used to be a 25% tax rate now rises to 34.8%, meaning your real tax rate is actually 9.8% higher than what it seemed at first.
Summary
If you make 917,040 元 a year living in the region of Beijing, China, you will be taxed 228,840 元. That means that your net pay will be 688,200 元 per year, or 57,350 元 per month. Your average tax rate is 25.0% and your marginal tax rate is 35.0%. 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 35 元, hence, your net pay will only increase by 65 元.
Bonus Example
A 1,000 元 bonus will generate an extra 650 元 of net incomes. A 5,000 元 bonus will generate an extra 3,250 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 697068
24.0%
1
Beijing
CNY 688200
25.0%
2
Guangzhou
CNY 687280
25.1%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 797825
13.0%
1
Hungary
CNY 747388
18.5%
2
Ukraine
CNY 738217
19.5%
3
Czech Republic
CNY 698487
23.8%
4
Switzerland
CNY 690415
24.7%
5
United Kingdom
CNY 605864
33.9%
6
France
CNY 599465
34.6%
7
Norway
CNY 580527
36.7%
8
Spain
CNY 573697
37.4%
9
Denmark
CNY 562940
38.6%
10
Austria
CNY 556886
39.3%
11
Poland
CNY 547728
40.3%
12
Ireland
CNY 547223
40.3%
13
Romania
CNY 536468
41.5%
14
Netherlands
CNY 529420
42.3%
15
Greece
CNY 528398
42.4%
16
Sweden
CNY 527573
42.5%
17
Luxembourg
CNY 504851
45.0%
18
Germany
CNY 497461
45.8%
19
Italy
CNY 468660
48.9%
20
Finland
CNY 448294
51.1%
21
Portugal
CNY 417647
54.5%
22
Belgium
CNY 382062
58.3%
23
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 668397
27.1%
1
Kenya
CNY 645586
29.6%
2
Nigeria
CNY 624668
31.9%
3
Ivory Coast
CNY 617116
32.7%
4
Ghana
CNY 613822
33.1%
5
Mozambique
CNY 612041
33.3%
6
South Africa
CNY 576196
37.2%
7
Morocco
CNY 572027
37.6%
8
Cameroon
CNY 567236
38.1%
9
Zambia
CNY 566088
38.3%
10
Senegal
CNY 558481
39.1%
11
Uganda
CNY 530163
42.2%
12
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.