Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,260 元
Income Tax
- 3,528 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 10,317 元
Net pay
* 24,943 元
Marginal tax rate
25.0%
Average tax rate
29.3%
70.7%
Net pay
29.3%
Total tax
Total tax
Net pay
The Taxberg
24,943 元
Net pay
11,545 元
Tax the employer pays
10,317 元
Tax you pay
Total tax paid
21,861 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 35,260 元. In other words, every time you spend 10 元 of your hard-earned money, 6.20 元 goes to the government.
Real tax rate
46.7%
So, with you and the employer both paying tax, what used to be a 29.3% tax rate now rises to 46.7%, meaning your real tax rate is actually 17.4% higher than what it seemed at first.
Summary
If you make 423,120 元 a year living in the region of Beijing, China, you will be taxed 123,804 元. That means that your net pay will be 299,316 元 per year, or 24,943 元 per month. Your average tax rate is 29.3% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 309556
26.8%
1
Guangzhou
CNY 299413
29.2%
2
Beijing
CNY 299316
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 368114
13.0%
1
Switzerland
CNY 351558
16.9%
2
Hungary
CNY 344843
18.5%
3
Ukraine
CNY 340612
19.5%
4
Czech Republic
CNY 322454
23.8%
5
United Kingdom
CNY 321223
24.1%
6
France
CNY 314561
25.7%
7
Norway
CNY 309293
26.9%
8
Ireland
CNY 306108
27.7%
9
Spain
CNY 297827
29.6%
10
Denmark
CNY 284031
32.9%
11
Sweden
CNY 280564
33.7%
12
Luxembourg
CNY 280127
33.8%
13
Austria
CNY 279965
33.8%
14
Netherlands
CNY 266273
37.1%
15
Greece
CNY 265761
37.2%
16
Poland
CNY 263455
37.7%
17
Germany
CNY 257742
39.1%
18
Romania
CNY 247525
41.5%
19
Finland
CNY 245013
42.1%
20
Italy
CNY 241450
42.9%
21
Portugal
CNY 232103
45.1%
22
Belgium
CNY 198069
53.2%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 327522
22.6%
1
Canada
CNY 300086
29.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 374905
11.4%
1
Taiwan
CNY 360303
14.9%
2
Thailand
CNY 343617
18.8%
3
Kazakhstan
CNY 340837
19.5%
4
South Korea
CNY 334014
21.1%
5
Singapore
CNY 327819
22.5%
6
Australia
CNY 322272
23.8%
7
New Zealand
CNY 316672
25.2%
8
Indonesia
CNY 312873
26.1%
9
Japan
CNY 311706
26.3%
10
Pakistan
CNY 307325
27.4%
11
Malaysia
CNY 301231
28.8%
12
China
CNY 299316
29.3%
13
Philippines
CNY 297268
29.7%
14
Vietnam
CNY 286884
32.2%
15
India
CNY 254625
39.8%
16
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 401964
5.0%
1
Qatar
CNY 401964
5.0%
2
Bahrain
CNY 389270
8.0%
3
Oman
CNY 389270
8.0%
4
Saudi Arabia
CNY 380808
10.0%
5
Kuwait
CNY 376577
11.0%
6
Israel
CNY 322099
23.9%
7
Egypt
CNY 319335
24.5%
8
Lebanon
CNY 318706
24.7%
9
Turkey
CNY 247813
41.4%
10
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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.