Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
790,005 元
Income Tax
- 102,907 元
Housing Fund
- 45,913 元
Pension
- 27,092 元
Medical Insurance
- 6,773 元
Unemployment
- 1,693 元
Total tax
- 184,378 元
Net pay
* 605,627 元
Marginal tax rate
35.0%
Average tax rate
23.3%
76.7%
Net pay
23.3%
Total tax
Total tax
Net pay
The Taxberg
605,627 元
Net pay
138,534 元
Tax the employer pays
184,378 元
Tax you pay
Total tax paid
322,912 元
Did you know your employer also pays tax on your salary? It costs the employer 138,534 元 to pay you 790,005 元. In other words, every time you spend 10 元 of your hard-earned money, 4.09 元 goes to the government.
Real tax rate
34.8%
So, with you and the employer both paying tax, what used to be a 23.3% tax rate now rises to 34.8%, meaning your real tax rate is actually 11.5% higher than what it seemed at first.
Summary
If you make 790,005 元 a year living in the region of Beijing, China, you will be taxed 184,378 元. That means that your net pay will be 605,627 元 per year, or 50,469 元 per month. Your average tax rate is 23.3% 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 614495
22.2%
1
Beijing
CNY 605627
23.3%
2
Guangzhou
CNY 604707
23.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 561177
29.0%
1
Canada
CNY 516378
34.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 679420
14.0%
1
Kazakhstan
CNY 661865
16.2%
2
Singapore
CNY 647988
18.0%
3
Taiwan
CNY 629962
20.3%
4
China
CNY 605627
23.3%
5
Thailand
CNY 600553
24.0%
6
South Korea
CNY 569018
28.0%
7
Indonesia
CNY 560896
29.0%
8
New Zealand
CNY 558854
29.3%
9
Australia
CNY 552595
30.1%
10
Japan
CNY 547706
30.7%
11
Pakistan
CNY 545800
30.9%
12
Malaysia
CNY 537340
32.0%
13
Philippines
CNY 536967
32.0%
14
Vietnam
CNY 525359
33.5%
15
India
CNY 442464
44.0%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 704827
10.8%
1
Costa Rica
CNY 609877
22.8%
2
Chile
CNY 606839
23.2%
3
Uruguay
CNY 580563
26.5%
4
Colombia
CNY 579754
26.6%
5
Brazil
CNY 576808
27.0%
6
Panama
CNY 575375
27.2%
7
Puerto Rico
CNY 562872
28.8%
8
Ecuador
CNY 549059
30.5%
9
Mexico
CNY 542455
31.3%
10
Peru
CNY 540810
31.5%
11
Argentina
CNY 513453
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 575979
27.1%
1
Kenya
CNY 556661
29.5%
2
Nigeria
CNY 538259
31.9%
3
Ivory Coast
CNY 530437
32.9%
4
Ghana
CNY 529789
32.9%
5
Mozambique
CNY 529468
33.0%
6
South Africa
CNY 506327
35.9%
7
Morocco
CNY 495046
37.3%
8
Cameroon
CNY 489891
38.0%
9
Zambia
CNY 487961
38.2%
10
Senegal
CNY 482260
39.0%
11
Uganda
CNY 460294
41.7%
12
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.