Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
638,473 元
Income Tax
- 275,365 元
Housing Fund
- 1,913 元
Pension
- 1,129 元
Medical Insurance
- 282 元
Unemployment
- 70.55 元
Total tax
- 278,760 元
Net pay
* 359,713 元
Marginal tax rate
45.0%
Average tax rate
43.7%
56.3%
Net pay
43.7%
Total tax
Total tax
Net pay
The Taxberg
359,713 元
Net pay
5,772 元
Tax the employer pays
278,760 元
Tax you pay
Total tax paid
284,532 元
Did you know your employer also pays tax on your salary? It costs the employer 5,772 元 to pay you 638,473 元. In other words, every time you spend 10 元 of your hard-earned money, 4.46 元 goes to the government.
Real tax rate
44.2%
So, with you and the employer both paying tax, what used to be a 43.7% tax rate now rises to 44.2%, meaning your real tax rate is actually 0.5% higher than what it seemed at first.
Summary
If you make 15,323,352 元 a year living in the region of Beijing, China, you will be taxed 6,690,238 元. That means that your net pay will be 8,633,114 元 per year, or 719,426 元 per month. Your average tax rate is 43.7% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 8640618
43.6%
1
Beijing
CNY 8633114
43.7%
2
Guangzhou
CNY 8632336
43.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 8420814
45.1%
1
Canada
CNY 7289784
52.4%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 13568016
11.5%
1
Brazil
CNY 11113485
27.5%
2
Costa Rica
CNY 10367657
32.3%
3
Panama
CNY 10276384
32.9%
4
Mexico
CNY 9995018
34.8%
5
Argentina
CNY 9960129
35.0%
6
Puerto Rico
CNY 9947635
35.1%
7
Colombia
CNY 9517223
37.9%
8
Uruguay
CNY 9503952
38.0%
9
Peru
CNY 9442485
38.4%
10
Chile
CNY 9370237
38.9%
11
Ecuador
CNY 8839984
42.3%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 15246731
0.5%
1
Saudi Arabia
CNY 15219352
0.7%
2
Bahrain
CNY 15105626
1.4%
3
United Arab Emirates
CNY 14557184
5.0%
4
Qatar
CNY 14557184
5.0%
5
Oman
CNY 14097484
8.0%
6
Egypt
CNY 11494509
25.0%
7
Lebanon
CNY 11493880
25.0%
8
Turkey
CNY 8925857
41.8%
9
Israel
CNY 7838543
48.9%
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.