Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
21,666 元
Income Tax
- 2,368 元
Housing Fund
- 2,600 元
Pension
- 1,733 元
Medical Insurance
- 433 元
Unemployment
- 108 元
Total tax
- 7,243 元
Net pay
* 14,423 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
14,423 元
Net pay
8,526 元
Tax the employer pays
7,243 元
Tax you pay
Total tax paid
15,769 元
Did you know your employer also pays tax on your salary? It costs the employer 8,526 元 to pay you 21,666 元. In other words, every time you spend 10 元 of your hard-earned money, 7.28 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 259,992 元 a year living in the region of Beijing, China, you will be taxed 86,917 元. That means that your net pay will be 173,075 元 per year, or 14,423 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 183475
29.4%
1
Guangzhou
CNY 173756
33.2%
2
Beijing
CNY 173075
33.4%
3
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CNY 227515
12.5%
1
Russia
CNY 226193
13.0%
2
Ireland
CNY 217514
16.3%
3
United Kingdom
CNY 212335
18.3%
4
Hungary
CNY 211893
18.5%
5
France
CNY 211301
18.7%
6
Ukraine
CNY 209294
19.5%
7
Norway
CNY 201966
22.3%
8
Czech Republic
CNY 201739
22.4%
9
Luxembourg
CNY 198975
23.5%
10
Spain
CNY 197162
24.2%
11
Austria
CNY 190393
26.8%
12
Sweden
CNY 183901
29.3%
13
Greece
CNY 179954
30.8%
14
Denmark
CNY 175167
32.6%
15
Germany
CNY 174894
32.7%
16
Poland
CNY 172914
33.5%
17
Italy
CNY 168334
35.3%
18
Finland
CNY 164491
36.7%
19
Netherlands
CNY 163610
37.1%
20
Portugal
CNY 158392
39.1%
21
Romania
CNY 152095
41.5%
22
Belgium
CNY 134106
48.4%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 209544
19.4%
1
Canada
CNY 190563
26.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 240150
7.6%
1
Taiwan
CNY 230677
11.3%
2
Thailand
CNY 221659
14.7%
3
Australia
CNY 215423
17.1%
4
South Korea
CNY 213370
17.9%
5
Kazakhstan
CNY 208704
19.7%
6
New Zealand
CNY 208411
19.8%
7
Indonesia
CNY 202140
22.3%
8
Singapore
CNY 201971
22.3%
9
Pakistan
CNY 199990
23.1%
10
Japan
CNY 197662
24.0%
11
Malaysia
CNY 195163
24.9%
12
Philippines
CNY 190692
26.7%
13
Vietnam
CNY 182921
29.6%
14
China
CNY 173075
33.4%
15
India
CNY 164393
36.8%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 235063
9.6%
1
Puerto Rico
CNY 224273
13.7%
2
Costa Rica
CNY 223068
14.2%
3
Ecuador
CNY 216388
16.8%
4
Chile
CNY 209026
19.6%
5
Panama
CNY 208605
19.8%
6
Colombia
CNY 206205
20.7%
7
Peru
CNY 196763
24.3%
8
Mexico
CNY 195220
24.9%
9
Brazil
CNY 192549
25.9%
10
Uruguay
CNY 184156
29.2%
11
Argentina
CNY 168945
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 196078
24.6%
1
Angola
CNY 190395
26.8%
2
Kenya
CNY 185652
28.6%
3
Mozambique
CNY 184959
28.9%
4
Ghana
CNY 179185
31.1%
5
Nigeria
CNY 177744
31.6%
6
Ivory Coast
CNY 176389
32.2%
7
Morocco
CNY 173864
33.1%
8
Uganda
CNY 168786
35.1%
9
Cameroon
CNY 167193
35.7%
10
Senegal
CNY 164253
36.8%
11
Zambia
CNY 162003
37.7%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 246992
5.0%
1
Qatar
CNY 246992
5.0%
2
Bahrain
CNY 239193
8.0%
3
Oman
CNY 239193
8.0%
4
Saudi Arabia
CNY 233993
10.0%
5
Kuwait
CNY 231393
11.0%
6
Israel
CNY 211772
18.6%
7
Egypt
CNY 196989
24.2%
8
Lebanon
CNY 196360
24.5%
9
Turkey
CNY 152805
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.