Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
21,450 元
Income Tax
- 2,335 元
Housing Fund
- 2,574 元
Pension
- 1,716 元
Medical Insurance
- 429 元
Unemployment
- 107 元
Total tax
- 7,161 元
Net pay
* 14,289 元
Marginal tax rate
38.0%
Average tax rate
33.4%
66.6%
Net pay
33.4%
Total tax
Total tax
Net pay
The Taxberg
14,289 元
Net pay
8,441 元
Tax the employer pays
7,161 元
Tax you pay
Total tax paid
15,602 元
Did you know your employer also pays tax on your salary? It costs the employer 8,441 元 to pay you 21,450 元. In other words, every time you spend 10 元 of your hard-earned money, 7.27 元 goes to the government.
Real tax rate
52.2%
So, with you and the employer both paying tax, what used to be a 33.4% tax rate now rises to 52.2%, meaning your real tax rate is actually 18.8% higher than what it seemed at first.
Summary
If you make 257,400 元 a year living in the region of Beijing, China, you will be taxed 85,932 元. That means that your net pay will be 171,468 元 per year, or 14,289 元 per month. Your average tax rate is 33.4% 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 181764
29.4%
1
Guangzhou
CNY 172093
33.1%
2
Beijing
CNY 171468
33.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 207626
19.3%
1
Canada
CNY 188829
26.6%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 232719
9.6%
1
Puerto Rico
CNY 222242
13.7%
2
Costa Rica
CNY 221070
14.1%
3
Ecuador
CNY 214511
16.7%
4
Chile
CNY 206659
19.7%
5
Panama
CNY 206644
19.7%
6
Colombia
CNY 204390
20.6%
7
Peru
CNY 194881
24.3%
8
Mexico
CNY 193477
24.8%
9
Brazil
CNY 190670
25.9%
10
Uruguay
CNY 182582
29.1%
11
Argentina
CNY 167260
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 194490
24.4%
1
Angola
CNY 188509
26.8%
2
Kenya
CNY 183838
28.6%
3
Mozambique
CNY 183275
28.8%
4
Ghana
CNY 177470
31.1%
5
Nigeria
CNY 175981
31.6%
6
Ivory Coast
CNY 174784
32.1%
7
Morocco
CNY 172293
33.1%
8
Uganda
CNY 167361
35.0%
9
Cameroon
CNY 165615
35.7%
10
Senegal
CNY 162697
36.8%
11
Zambia
CNY 160409
37.7%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 244530
5.0%
1
Qatar
CNY 244530
5.0%
2
Bahrain
CNY 236808
8.0%
3
Oman
CNY 236808
8.0%
4
Saudi Arabia
CNY 231660
10.0%
5
Kuwait
CNY 229086
11.0%
6
Israel
CNY 209947
18.4%
7
Egypt
CNY 195045
24.2%
8
Lebanon
CNY 194416
24.5%
9
Turkey
CNY 151296
41.2%
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.