Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
520,000 元
Income Tax
- 58,479 元
Housing Fund
- 45,913 元
Pension
- 27,092 元
Medical Insurance
- 6,773 元
Unemployment
- 1,693 元
Total tax
- 139,950 元
Net pay
* 380,050 元
Marginal tax rate
30.0%
Average tax rate
26.9%
73.1%
Net pay
26.9%
Total tax
Total tax
Net pay
The Taxberg
380,050 元
Net pay
138,534 元
Tax the employer pays
139,950 元
Tax you pay
Total tax paid
278,484 元
Did you know your employer also pays tax on your salary? It costs the employer 138,534 元 to pay you 520,000 元. In other words, every time you spend 10 元 of your hard-earned money, 5.36 元 goes to the government.
Real tax rate
42.3%
So, with you and the employer both paying tax, what used to be a 26.9% tax rate now rises to 42.3%, meaning your real tax rate is actually 15.4% higher than what it seemed at first.
Summary
If you make 520,000 元 a year living in the region of Beijing, China, you will be taxed 139,950 元. That means that your net pay will be 380,050 元 per year, or 31,671 元 per month. Your average tax rate is 26.9% and your marginal tax rate is 30.0%. 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 30 元, hence, your net pay will only increase by 70 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,500 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 389600
25.1%
1
Beijing
CNY 380050
26.9%
2
Guangzhou
CNY 379059
27.1%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 452400
13.0%
1
Hungary
CNY 423800
18.5%
2
Switzerland
CNY 421299
19.0%
3
Ukraine
CNY 418600
19.5%
4
Czech Republic
CNY 394145
24.2%
5
United Kingdom
CNY 380544
26.8%
6
France
CNY 375886
27.7%
7
Norway
CNY 364300
29.9%
8
Spain
CNY 356884
31.4%
9
Ireland
CNY 356001
31.5%
10
Denmark
CNY 346472
33.4%
11
Austria
CNY 330183
36.5%
12
Sweden
CNY 329010
36.7%
13
Netherlands
CNY 326933
37.1%
14
Luxembourg
CNY 324516
37.6%
15
Poland
CNY 319214
38.6%
16
Greece
CNY 312353
39.9%
17
Germany
CNY 305672
41.2%
18
Romania
CNY 304200
41.5%
19
Finland
CNY 290373
44.2%
20
Italy
CNY 287352
44.7%
21
Portugal
CNY 274731
47.2%
22
Belgium
CNY 233824
55.0%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 389515
25.1%
1
Canada
CNY 363840
30.0%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 465851
10.4%
1
Chile
CNY 424517
18.4%
2
Costa Rica
CNY 416554
19.9%
3
Puerto Rico
CNY 402624
22.6%
4
Panama
CNY 395146
24.0%
5
Ecuador
CNY 390141
25.0%
6
Brazil
CNY 381055
26.7%
7
Colombia
CNY 379214
27.1%
8
Uruguay
CNY 377985
27.3%
9
Peru
CNY 375432
27.8%
10
Mexico
CNY 365296
29.8%
11
Argentina
CNY 337950
35.0%
12
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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.