Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
920 元
Income Tax
- 33.33 元
Housing Fund
- 110 元
Pension
- 73.60 元
Medical Insurance
- 18.40 元
Unemployment
- 4.60 元
Total tax
- 240 元
Net pay
* 680 元
Marginal tax rate
58.6%
Average tax rate
26.1%
73.9%
Net pay
26.1%
Total tax
Total tax
Net pay
The Taxberg
680 元
Net pay
362 元
Tax the employer pays
240 元
Tax you pay
Total tax paid
602 元
Did you know your employer also pays tax on your salary? It costs the employer 362 元 to pay you 920 元. In other words, every time you spend 10 元 of your hard-earned money, 6.55 元 goes to the government.
Real tax rate
47.0%
So, with you and the employer both paying tax, what used to be a 26.1% tax rate now rises to 47.0%, meaning your real tax rate is actually 20.9% higher than what it seemed at first.
Summary
If you make 47,840 元 a year living in the region of Beijing, China, you will be taxed 12,497 元. That means that your net pay will be 35,343 元 per year, or 2,945 元 per month. Your average tax rate is 26.1% 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 36601
23.5%
1
Guangzhou
CNY 35478
25.8%
2
Beijing
CNY 35343
26.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 43713
8.6%
1
Canada
CNY 37662
21.3%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 44037
8.0%
1
Colombia
CNY 44013
8.0%
2
Ecuador
CNY 43319
9.5%
3
Guatemala
CNY 43253
9.6%
4
Costa Rica
CNY 42817
10.5%
5
Panama
CNY 42578
11.0%
6
Brazil
CNY 42258
11.7%
7
Mexico
CNY 42240
11.7%
8
Peru
CNY 41860
12.5%
9
Chile
CNY 39420
17.6%
10
Uruguay
CNY 38224
20.1%
11
Argentina
CNY 31046
35.1%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 45448
5.0%
1
Qatar
CNY 45448
5.0%
2
Bahrain
CNY 44013
8.0%
3
Oman
CNY 44013
8.0%
4
Saudi Arabia
CNY 43056
10.0%
5
Kuwait
CNY 42578
11.0%
6
Israel
CNY 41549
13.2%
7
Egypt
CNY 37555
21.5%
8
Lebanon
CNY 37246
22.1%
9
Turkey
CNY 29230
38.9%
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.