Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
78,333 元
Income Tax
- 12,950 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 19,740 元
Net pay
* 58,593 元
Marginal tax rate
35.0%
Average tax rate
25.2%
74.8%
Net pay
25.2%
Total tax
Total tax
Net pay
The Taxberg
58,593 元
Net pay
11,545 元
Tax the employer pays
19,740 元
Tax you pay
Total tax paid
31,284 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 78,333 元. In other words, every time you spend 10 元 of your hard-earned money, 3.99 元 goes to the government.
Real tax rate
34.8%
So, with you and the employer both paying tax, what used to be a 25.2% tax rate now rises to 34.8%, meaning your real tax rate is actually 9.6% higher than what it seemed at first.
Summary
If you make 939,996 元 a year living in the region of Beijing, China, you will be taxed 236,875 元. That means that your net pay will be 703,121 元 per year, or 58,593 元 per month. Your average tax rate is 25.2% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 711989
24.3%
1
Beijing
CNY 703121
25.2%
2
Guangzhou
CNY 702201
25.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 817797
13.0%
1
Hungary
CNY 766097
18.5%
2
Ukraine
CNY 756697
19.5%
3
Czech Republic
CNY 716163
23.8%
4
Switzerland
CNY 705515
24.9%
5
United Kingdom
CNY 618891
34.2%
6
France
CNY 611601
34.9%
7
Norway
CNY 592811
36.9%
8
Spain
CNY 586163
37.6%
9
Denmark
CNY 574698
38.9%
10
Austria
CNY 569897
39.4%
11
Poland
CNY 560940
40.3%
12
Ireland
CNY 558242
40.6%
13
Romania
CNY 549898
41.5%
14
Greece
CNY 541253
42.4%
15
Netherlands
CNY 541012
42.5%
16
Sweden
CNY 539053
42.7%
17
Luxembourg
CNY 515124
45.2%
18
Germany
CNY 509371
45.8%
19
Italy
CNY 479077
49.0%
20
Finland
CNY 456746
51.4%
21
Portugal
CNY 426485
54.6%
22
Belgium
CNY 390643
58.4%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 652229
30.6%
1
Canada
CNY 595080
36.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 837581
10.9%
1
Costa Rica
CNY 712829
24.2%
2
Chile
CNY 704334
25.1%
3
Uruguay
CNY 690509
26.5%
4
Colombia
CNY 689396
26.7%
5
Brazil
CNY 685552
27.1%
6
Panama
CNY 675494
28.1%
7
Puerto Rico
CNY 651892
30.7%
8
Mexico
CNY 641449
31.8%
9
Ecuador
CNY 634783
32.5%
10
Peru
CNY 632679
32.7%
11
Argentina
CNY 610947
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 685098
27.1%
1
Kenya
CNY 661655
29.6%
2
Nigeria
CNY 640282
31.9%
3
Ivory Coast
CNY 632780
32.7%
4
Ghana
CNY 629008
33.1%
5
Mozambique
CNY 626962
33.3%
6
South Africa
CNY 588822
37.4%
7
Morocco
CNY 585938
37.7%
8
Cameroon
CNY 581213
38.2%
9
Zambia
CNY 580205
38.3%
10
Senegal
CNY 572255
39.1%
11
Uganda
CNY 542789
42.3%
12
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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.