Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,538 元
Income Tax
- 8,678 元
Housing Fund
- 883 元
Pension
- 521 元
Medical Insurance
- 130 元
Unemployment
- 32.56 元
Total tax
- 10,245 元
Net pay
* 21,293 元
Marginal tax rate
45.0%
Average tax rate
32.5%
67.5%
Net pay
32.5%
Total tax
Total tax
Net pay
The Taxberg
21,293 元
Net pay
2,664 元
Tax the employer pays
10,245 元
Tax you pay
Total tax paid
12,909 元
Did you know your employer also pays tax on your salary? It costs the employer 2,664 元 to pay you 31,538 元. In other words, every time you spend 10 元 of your hard-earned money, 4.09 元 goes to the government.
Real tax rate
37.7%
So, with you and the employer both paying tax, what used to be a 32.5% tax rate now rises to 37.7%, meaning your real tax rate is actually 5.2% higher than what it seemed at first.
Summary
If you make 1,639,976 元 a year living in the region of Beijing, China, you will be taxed 532,718 元. That means that your net pay will be 1,107,258 元 per year, or 92,271 元 per month. Your average tax rate is 32.5% 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 1114761
32.0%
1
Beijing
CNY 1107258
32.5%
2
Guangzhou
CNY 1106479
32.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1081910
34.0%
1
Canada
CNY 931064
43.2%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1194333
27.2%
1
Kenya
CNY 1151641
29.8%
2
Nigeria
CNY 1116409
31.9%
3
Ivory Coast
CNY 1110393
32.3%
4
Ghana
CNY 1092044
33.4%
5
Mozambique
CNY 1081949
34.0%
6
Zambia
CNY 1010693
38.4%
7
Morocco
CNY 1010118
38.4%
8
Cameroon
CNY 1007396
38.6%
9
Senegal
CNY 992243
39.5%
10
South Africa
CNY 973811
40.6%
11
Uganda
CNY 927778
43.4%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 1563355
4.7%
1
Bahrain
CNY 1559084
4.9%
2
United Arab Emirates
CNY 1557977
5.0%
3
Qatar
CNY 1557977
5.0%
4
Saudi Arabia
CNY 1535976
6.3%
5
Oman
CNY 1508778
8.0%
6
Egypt
CNY 1231977
24.9%
7
Lebanon
CNY 1231348
24.9%
8
Israel
CNY 996855
39.2%
9
Turkey
CNY 956522
41.7%
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.