Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
17,500 元
Income Tax
- 1,723 元
Housing Fund
- 2,100 元
Pension
- 1,400 元
Medical Insurance
- 350 元
Unemployment
- 87.50 元
Total tax
- 5,660 元
Net pay
* 11,840 元
Marginal tax rate
38.0%
Average tax rate
32.3%
67.7%
Net pay
32.3%
Total tax
Total tax
Net pay
The Taxberg
11,840 元
Net pay
6,886 元
Tax the employer pays
5,660 元
Tax you pay
Total tax paid
12,546 元
Did you know your employer also pays tax on your salary? It costs the employer 6,886 元 to pay you 17,500 元. In other words, every time you spend 10 元 of your hard-earned money, 7.17 元 goes to the government.
Real tax rate
51.4%
So, with you and the employer both paying tax, what used to be a 32.3% tax rate now rises to 51.4%, meaning your real tax rate is actually 19.1% higher than what it seemed at first.
Summary
If you make 210,000 元 a year living in the region of Beijing, China, you will be taxed 67,920 元. That means that your net pay will be 142,080 元 per year, or 11,840 元 per month. Your average tax rate is 32.3% and your marginal tax rate is 38.0%. 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 38 元, hence, your net pay will only increase by 62 元.
Bonus Example
A 1,000 元 bonus will generate an extra 620 元 of net incomes. A 5,000 元 bonus will generate an extra 3,100 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 150480
28.3%
1
Guangzhou
CNY 142584
32.1%
2
Beijing
CNY 142080
32.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 172555
17.8%
1
Canada
CNY 155167
26.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 196756
6.3%
1
Taiwan
CNY 187459
10.7%
2
Thailand
CNY 183889
12.4%
3
Australia
CNY 182270
13.2%
4
South Korea
CNY 174755
16.8%
5
New Zealand
CNY 173728
17.3%
6
Kazakhstan
CNY 168210
19.9%
7
Indonesia
CNY 166929
20.5%
8
Pakistan
CNY 166246
20.8%
9
Singapore
CNY 165283
21.3%
10
Japan
CNY 163595
22.1%
11
Malaysia
CNY 162708
22.5%
12
Philippines
CNY 157384
25.1%
13
Vietnam
CNY 151601
27.8%
14
China
CNY 142080
32.3%
15
India
CNY 135998
35.2%
16
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 164227
21.8%
1
Angola
CNY 154026
26.7%
2
Mozambique
CNY 152465
27.4%
3
Kenya
CNY 150658
28.3%
4
Ghana
CNY 146115
30.4%
5
Ivory Coast
CNY 145428
30.8%
6
Nigeria
CNY 143739
31.6%
7
Morocco
CNY 143570
31.6%
8
Uganda
CNY 138622
34.0%
9
Cameroon
CNY 136755
34.9%
10
Senegal
CNY 134257
36.1%
11
Zambia
CNY 131258
37.5%
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.