Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,907 元
Income Tax
- 44.34 元
Housing Fund
- 229 元
Pension
- 153 元
Medical Insurance
- 38.14 元
Unemployment
- 9.54 元
Total tax
- 473 元
Net pay
* 1,434 元
Marginal tax rate
24.8%
Average tax rate
24.8%
75.2%
Net pay
24.8%
Total tax
Total tax
Net pay
The Taxberg
1,434 元
Net pay
750 元
Tax the employer pays
473 元
Tax you pay
Total tax paid
1,224 元
Did you know your employer also pays tax on your salary? It costs the employer 750 元 to pay you 1,907 元. In other words, every time you spend 10 元 of your hard-earned money, 6.42 元 goes to the government.
Real tax rate
46.1%
So, with you and the employer both paying tax, what used to be a 24.8% tax rate now rises to 46.1%, meaning your real tax rate is actually 21.3% higher than what it seemed at first.
Summary
If you make 45,768 元 a year living in the region of Beijing, China, you will be taxed 11,362 元. That means that your net pay will be 34,406 元 per year, or 2,867 元 per month. Your average tax rate is 24.8% and your marginal tax rate is 24.8%. 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 24.82 元, hence, your net pay will only increase by 75.18 元.
Bonus Example
A 1,000 元 bonus will generate an extra 752 元 of net incomes. A 5,000 元 bonus will generate an extra 3,759 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 35122
23.3%
1
Guangzhou
CNY 34539
24.5%
2
Beijing
CNY 34406
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 41813
8.6%
1
Canada
CNY 36223
20.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 45768
0.0%
1
Hong Kong
CNY 45768
0.0%
2
Pakistan
CNY 43480
5.0%
3
Thailand
CNY 43261
5.5%
4
Taiwan
CNY 41717
8.9%
5
Philippines
CNY 41475
9.4%
6
South Korea
CNY 40479
11.6%
7
Indonesia
CNY 40437
11.7%
8
Malaysia
CNY 40385
11.8%
9
New Zealand
CNY 40326
11.9%
10
India
CNY 38607
15.7%
11
Singapore
CNY 37769
17.5%
12
Vietnam
CNY 37387
18.3%
13
Japan
CNY 37190
18.7%
14
Kazakhstan
CNY 36248
20.8%
15
China
CNY 34406
24.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 42129
8.0%
1
Colombia
CNY 42107
8.0%
2
Ecuador
CNY 41443
9.5%
3
Guatemala
CNY 41380
9.6%
4
Costa Rica
CNY 40962
10.5%
5
Panama
CNY 40734
11.0%
6
Brazil
CNY 40630
11.2%
7
Mexico
CNY 40576
11.3%
8
Peru
CNY 40047
12.5%
9
Chile
CNY 37713
17.6%
10
Uruguay
CNY 36569
20.1%
11
Argentina
CNY 29699
35.1%
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.