Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
501,197 元
Income Tax
- 57,051 元
Housing Fund
- 45,913 元
Pension
- 27,092 元
Medical Insurance
- 6,773 元
Unemployment
- 1,693 元
Total tax
- 138,523 元
Net pay
* 362,674 元
Marginal tax rate
-17.9%
Average tax rate
27.6%
72.4%
Net pay
27.6%
Total tax
Total tax
Net pay
The Taxberg
362,674 元
Net pay
138,534 元
Tax the employer pays
138,523 元
Tax you pay
Total tax paid
277,057 元
Did you know your employer also pays tax on your salary? It costs the employer 138,534 元 to pay you 501,197 元. In other words, every time you spend 10 元 of your hard-earned money, 5.53 元 goes to the government.
Real tax rate
43.3%
So, with you and the employer both paying tax, what used to be a 27.6% tax rate now rises to 43.3%, meaning your real tax rate is actually 15.7% higher than what it seemed at first.
Summary
If you make 501,197 元 a year living in the region of Beijing, China, you will be taxed 138,523 元. That means that your net pay will be 362,674 元 per year, or 30,223 元 per month. Your average tax rate is 27.6% and your marginal tax rate is -17.9%. 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 -17.87 元, hence, your net pay will only increase by 118 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,179 元 of net incomes. A 5,000 元 bonus will generate an extra 5,894 元 of net incomes.
North America
Country 
Net pay
Average tax
Rank
USA
CNY 377483
24.7%
1
Canada
CNY 352259
29.7%
2
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.