Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,004,900 元
Income Tax
- 178,120 元
Housing Fund
- 45,913 元
Pension
- 27,092 元
Medical Insurance
- 6,773 元
Unemployment
- 1,693 元
Total tax
- 259,591 元
Net pay
* 745,309 元
Marginal tax rate
35.0%
Average tax rate
25.8%
74.2%
Net pay
25.8%
Total tax
Total tax
Net pay
The Taxberg
745,309 元
Net pay
138,534 元
Tax the employer pays
259,591 元
Tax you pay
Total tax paid
398,126 元
Did you know your employer also pays tax on your salary? It costs the employer 138,534 元 to pay you 1,004,900 元. In other words, every time you spend 10 元 of your hard-earned money, 3.96 元 goes to the government.
Real tax rate
34.8%
So, with you and the employer both paying tax, what used to be a 25.8% tax rate now rises to 34.8%, meaning your real tax rate is actually 9% higher than what it seemed at first.
Summary
If you make 1,004,900 元 a year living in the region of Beijing, China, you will be taxed 259,591 元. That means that your net pay will be 745,309 元 per year, or 62,109 元 per month. Your average tax rate is 25.8% and your marginal tax rate is 35.0%. 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 35 元, hence, your net pay will only increase by 65 元.
Bonus Example
A 1,000 元 bonus will generate an extra 650 元 of net incomes. A 5,000 元 bonus will generate an extra 3,250 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 758551
24.5%
1
Beijing
CNY 745309
25.8%
2
Guangzhou
CNY 744389
25.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 691516
31.2%
1
Canada
CNY 628850
37.4%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 895026
10.9%
1
Costa Rica
CNY 756396
24.7%
2
Chile
CNY 746521
25.7%
3
Uruguay
CNY 740474
26.3%
4
Colombia
CNY 736661
26.7%
5
Brazil
CNY 732607
27.1%
6
Panama
CNY 718817
28.5%
7
Puerto Rico
CNY 690413
31.3%
8
Mexico
CNY 684285
31.9%
9
Peru
CNY 672433
33.1%
10
Ecuador
CNY 671808
33.2%
11
Argentina
CNY 653135
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 732315
27.1%
1
Kenya
CNY 707088
29.6%
2
Nigeria
CNY 684430
31.9%
3
Ivory Coast
CNY 677065
32.6%
4
Ghana
CNY 671942
33.1%
5
Mozambique
CNY 669150
33.4%
6
Morocco
CNY 625270
37.8%
7
South Africa
CNY 624519
37.9%
8
Cameroon
CNY 620730
38.2%
9
Zambia
CNY 620121
38.3%
10
Senegal
CNY 611197
39.2%
11
Uganda
CNY 578486
42.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 954655
5.0%
1
Qatar
CNY 954655
5.0%
2
Bahrain
CNY 930359
7.4%
3
Kuwait
CNY 928279
7.6%
4
Oman
CNY 924508
8.0%
5
Saudi Arabia
CNY 904410
10.0%
6
Egypt
CNY 755670
24.8%
7
Lebanon
CNY 755041
24.9%
8
Israel
CNY 658028
34.5%
9
Turkey
CNY 586647
41.6%
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.