Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,939 元
Income Tax
- 52.62 元
Housing Fund
- 233 元
Pension
- 155 元
Medical Insurance
- 38.78 元
Unemployment
- 9.70 元
Total tax
- 489 元
Net pay
* 1,450 元
Marginal tax rate
58.6%
Average tax rate
25.2%
74.8%
Net pay
25.2%
Total tax
Total tax
Net pay
The Taxberg
1,450 元
Net pay
763 元
Tax the employer pays
489 元
Tax you pay
Total tax paid
1,252 元
Did you know your employer also pays tax on your salary? It costs the employer 763 元 to pay you 1,939 元. In other words, every time you spend 10 元 of your hard-earned money, 6.46 元 goes to the government.
Real tax rate
46.3%
So, with you and the employer both paying tax, what used to be a 25.2% tax rate now rises to 46.3%, meaning your real tax rate is actually 21.1% higher than what it seemed at first.
Summary
If you make 46,536 元 a year living in the region of Beijing, China, you will be taxed 11,733 元. That means that your net pay will be 34,803 元 per year, or 2,900 元 per month. Your average tax rate is 25.2% and your marginal tax rate is 58.6%. 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 58.56 元, hence, your net pay will only increase by 41.44 元.
Bonus Example
A 1,000 元 bonus will generate an extra 414 元 of net incomes. A 5,000 元 bonus will generate an extra 2,072 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 35633
23.4%
1
Guangzhou
CNY 34937
24.9%
2
Beijing
CNY 34803
25.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 42517
8.6%
1
Canada
CNY 36756
21.0%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 42836
8.0%
1
Colombia
CNY 42813
8.0%
2
Ecuador
CNY 42138
9.5%
3
Guatemala
CNY 42074
9.6%
4
Costa Rica
CNY 41650
10.5%
5
Panama
CNY 41417
11.0%
6
Brazil
CNY 41233
11.4%
7
Mexico
CNY 41200
11.5%
8
Peru
CNY 40719
12.5%
9
Chile
CNY 38346
17.6%
10
Uruguay
CNY 37182
20.1%
11
Argentina
CNY 30198
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 44273
4.9%
1
Morocco
CNY 40459
13.1%
2
Cameroon
CNY 37152
20.2%
3
Ivory Coast
CNY 37097
20.3%
4
Mozambique
CNY 36961
20.6%
5
Kenya
CNY 36405
21.8%
6
Angola
CNY 34935
24.9%
7
Ghana
CNY 34880
25.1%
8
Nigeria
CNY 32551
30.1%
9
Uganda
CNY 32371
30.4%
10
Senegal
CNY 32319
30.6%
11
Zambia
CNY 32299
30.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 44209
5.0%
1
Qatar
CNY 44209
5.0%
2
Bahrain
CNY 42813
8.0%
3
Oman
CNY 42813
8.0%
4
Saudi Arabia
CNY 41882
10.0%
5
Kuwait
CNY 41417
11.0%
6
Israel
CNY 40417
13.2%
7
Egypt
CNY 36544
21.5%
8
Lebanon
CNY 36268
22.1%
9
Turkey
CNY 28471
38.8%
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.