Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
33,500 元
Income Tax
- 3,088 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 9,877 元
Net pay
* 23,623 元
Marginal tax rate
25.0%
Average tax rate
29.5%
70.5%
Net pay
29.5%
Total tax
Total tax
Net pay
The Taxberg
23,623 元
Net pay
11,545 元
Tax the employer pays
9,877 元
Tax you pay
Total tax paid
21,421 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 33,500 元. In other words, every time you spend 10 元 of your hard-earned money, 6.39 元 goes to the government.
Real tax rate
47.6%
So, with you and the employer both paying tax, what used to be a 29.5% tax rate now rises to 47.6%, meaning your real tax rate is actually 18.1% higher than what it seemed at first.
Summary
If you make 402,000 元 a year living in the region of Beijing, China, you will be taxed 118,524 元. That means that your net pay will be 283,476 元 per year, or 23,623 元 per month. Your average tax rate is 29.5% and your marginal tax rate is 25.0%. 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 25 元, hence, your net pay will only increase by 75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 750 元 of net incomes. A 5,000 元 bonus will generate an extra 3,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 294141
26.8%
1
Guangzhou
CNY 285295
29.0%
2
Beijing
CNY 283476
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 314008
21.9%
1
Canada
CNY 285490
29.0%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 293706
26.9%
1
Kenya
CNY 285058
29.1%
2
South Africa
CNY 281263
30.0%
3
Mozambique
CNY 277265
31.0%
4
Nigeria
CNY 274338
31.8%
5
Ghana
CNY 273123
32.1%
6
Ivory Coast
CNY 265691
33.9%
7
Morocco
CNY 259919
35.3%
8
Cameroon
CNY 253654
36.9%
9
Senegal
CNY 249457
38.0%
10
Zambia
CNY 249338
38.0%
11
Uganda
CNY 246891
38.6%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 381900
5.0%
1
Qatar
CNY 381900
5.0%
2
Bahrain
CNY 369840
8.0%
3
Oman
CNY 369840
8.0%
4
Saudi Arabia
CNY 361800
10.0%
5
Kuwait
CNY 357780
11.0%
6
Israel
CNY 309275
23.1%
7
Egypt
CNY 303495
24.5%
8
Lebanon
CNY 302866
24.7%
9
Turkey
CNY 235512
41.4%
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.