Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
21,042 元
Income Tax
- 2,349 元
Housing Fund
- 1,913 元
Pension
- 1,129 元
Medical Insurance
- 282 元
Unemployment
- 70.55 元
Total tax
- 5,743 元
Net pay
* 15,299 元
Marginal tax rate
-17.9%
Average tax rate
27.3%
72.7%
Net pay
27.3%
Total tax
Total tax
Net pay
The Taxberg
15,299 元
Net pay
5,772 元
Tax the employer pays
5,743 元
Tax you pay
Total tax paid
11,516 元
Did you know your employer also pays tax on your salary? It costs the employer 5,772 元 to pay you 21,042 元. In other words, every time you spend 10 元 of your hard-earned money, 5.47 元 goes to the government.
Real tax rate
42.9%
So, with you and the employer both paying tax, what used to be a 27.3% tax rate now rises to 42.9%, meaning your real tax rate is actually 15.6% higher than what it seemed at first.
Summary
If you make 505,008 元 a year living in the region of Beijing, China, you will be taxed 137,842 元. That means that your net pay will be 367,166 元 per year, or 30,597 元 per month. Your average tax rate is 27.3% and your marginal tax rate is -17.9%. 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 -17.87 元, hence, your net pay will only increase by 118 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,179 元 of net incomes. A 5,000 元 bonus will generate an extra 5,894 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 379106
24.9%
1
Beijing
CNY 367166
27.3%
2
Guangzhou
CNY 366158
27.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 379922
24.8%
1
Canada
CNY 354625
29.8%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 368644
27.0%
1
Kenya
CNY 357163
29.3%
2
Nigeria
CNY 344404
31.8%
3
Mozambique
CNY 344220
31.8%
4
South Africa
CNY 342037
32.3%
5
Ghana
CNY 341263
32.4%
6
Ivory Coast
CNY 335976
33.5%
7
Morocco
CNY 322341
36.2%
8
Cameroon
CNY 316371
37.4%
9
Zambia
CNY 312688
38.1%
10
Senegal
CNY 311262
38.4%
11
Uganda
CNY 303545
39.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 479758
5.0%
1
Qatar
CNY 479758
5.0%
2
Bahrain
CNY 464607
8.0%
3
Oman
CNY 464607
8.0%
4
Saudi Arabia
CNY 454507
10.0%
5
Kuwait
CNY 451490
10.6%
6
Egypt
CNY 380751
24.6%
7
Lebanon
CNY 380122
24.7%
8
Israel
CNY 371657
26.4%
9
Turkey
CNY 295505
41.5%
10
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.