Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
23,592 元
Income Tax
- 2,667 元
Housing Fund
- 2,831 元
Pension
- 1,887 元
Medical Insurance
- 472 元
Unemployment
- 118 元
Total tax
- 7,975 元
Net pay
* 15,617 元
Marginal tax rate
38.0%
Average tax rate
33.8%
66.2%
Net pay
33.8%
Total tax
Total tax
Net pay
Summary
If you make 283,104 元 a year living in the region of Beijing, China, you will be taxed 95,700 元. That means that your net pay will be 187,404 元 per year, or 15,617 元 per month. Your average tax rate is 33.8% 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 198729
29.8%
1
Guangzhou
CNY 188584
33.4%
2
Beijing
CNY 187404
33.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 226644
19.9%
1
Canada
CNY 205528
27.4%
2
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.