Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
775 元
Income Tax
- 18.02 元
Housing Fund
- 93 元
Pension
- 62 元
Medical Insurance
- 15.50 元
Unemployment
- 3.88 元
Total tax
- 192 元
Net pay
* 583 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
583 元
Net pay
305 元
Tax the employer pays
192 元
Tax you pay
Total tax paid
497 元
Did you know your employer also pays tax on your salary? It costs the employer 305 元 to pay you 775 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 40,300 元 a year living in the region of Beijing, China, you will be taxed 10,004 元. That means that your net pay will be 30,296 元 per year, or 2,525 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 32250
20.0%
1
Guangzhou
CNY 30413
24.5%
2
Beijing
CNY 30296
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 36810
8.7%
1
Canada
CNY 32426
19.5%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 39222
2.7%
1
Morocco
CNY 35893
10.9%
2
Cameroon
CNY 32866
18.5%
3
Ivory Coast
CNY 32578
19.2%
4
Mozambique
CNY 32159
20.2%
5
Kenya
CNY 32098
20.4%
6
Ghana
CNY 30460
24.4%
7
Angola
CNY 30362
24.7%
8
Zambia
CNY 28776
28.6%
9
Senegal
CNY 28349
29.7%
10
Uganda
CNY 28317
29.7%
11
Nigeria
CNY 28309
29.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 38285
5.0%
1
Qatar
CNY 38285
5.0%
2
Bahrain
CNY 37076
8.0%
3
Oman
CNY 37076
8.0%
4
Saudi Arabia
CNY 36270
10.0%
5
Kuwait
CNY 35867
11.0%
6
Israel
CNY 35001
13.2%
7
Egypt
CNY 31712
21.3%
8
Lebanon
CNY 31591
21.6%
9
Turkey
CNY 24839
38.4%
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.