Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
678,413 元
Income Tax
- 106,002 元
Housing Fund
- 45,913 元
Pension
- 27,092 元
Medical Insurance
- 6,773 元
Unemployment
- 1,693 元
Total tax
- 187,474 元
Net pay
* 490,939 元
Marginal tax rate
30.0%
Average tax rate
27.6%
72.4%
Net pay
27.6%
Total tax
Total tax
Net pay
The Taxberg
490,939 元
Net pay
138,534 元
Tax the employer pays
187,474 元
Tax you pay
Total tax paid
326,008 元
Did you know your employer also pays tax on your salary? It costs the employer 138,534 元 to pay you 678,413 元. In other words, every time you spend 10 元 of your hard-earned money, 4.81 元 goes to the government.
Real tax rate
39.9%
So, with you and the employer both paying tax, what used to be a 27.6% tax rate now rises to 39.9%, meaning your real tax rate is actually 12.3% higher than what it seemed at first.
Summary
If you make 678,413 元 a year living in the region of Beijing, China, you will be taxed 187,474 元. That means that your net pay will be 490,939 元 per year, or 40,912 元 per month. Your average tax rate is 27.6% 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 500490
26.2%
1
Beijing
CNY 490939
27.6%
2
Guangzhou
CNY 489949
27.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 491124
27.6%
1
Canada
CNY 453591
33.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 606059
10.7%
1
Chile
CNY 534090
21.3%
2
Costa Rica
CNY 529977
21.9%
3
Uruguay
CNY 502007
26.0%
4
Panama
CNY 500887
26.2%
5
Colombia
CNY 497472
26.7%
6
Puerto Rico
CNY 496643
26.8%
7
Brazil
CNY 495904
26.9%
8
Ecuador
CNY 483379
28.8%
9
Peru
CNY 472460
30.4%
10
Mexico
CNY 468804
30.9%
11
Argentina
CNY 440918
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 494796
27.1%
1
Kenya
CNY 478547
29.5%
2
Nigeria
CNY 462354
31.9%
3
Mozambique
CNY 456933
32.7%
4
Ghana
CNY 455971
32.8%
5
Ivory Coast
CNY 454295
33.0%
6
South Africa
CNY 444264
34.5%
7
Morocco
CNY 427422
37.0%
8
Cameroon
CNY 421948
37.8%
9
Zambia
CNY 419332
38.2%
10
Senegal
CNY 415305
38.8%
11
Uganda
CNY 398918
41.2%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 644492
5.0%
1
Qatar
CNY 644492
5.0%
2
Bahrain
CNY 624140
8.0%
3
Oman
CNY 624140
8.0%
4
Saudi Arabia
CNY 610572
10.0%
5
Kuwait
CNY 610155
10.1%
6
Egypt
CNY 510804
24.7%
7
Lebanon
CNY 510176
24.8%
8
Israel
CNY 471825
30.5%
9
Turkey
CNY 396498
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.