Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,360 元
Income Tax
- 3,553 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 10,342 元
Net pay
* 25,018 元
Marginal tax rate
25.0%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
The Taxberg
25,018 元
Net pay
11,545 元
Tax the employer pays
10,342 元
Tax you pay
Total tax paid
21,886 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 35,360 元. In other words, every time you spend 10 元 of your hard-earned money, 6.19 元 goes to the government.
Real tax rate
46.7%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 46.7%, meaning your real tax rate is actually 17.5% higher than what it seemed at first.
Summary
If you make 424,320 元 a year living in the region of Beijing, China, you will be taxed 124,104 元. That means that your net pay will be 300,216 元 per year, or 25,018 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.
Compare average tax
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 369158
13.0%
1
Switzerland
CNY 352434
16.9%
2
Hungary
CNY 345821
18.5%
3
Ukraine
CNY 341578
19.5%
4
Czech Republic
CNY 323342
23.8%
5
United Kingdom
CNY 322024
24.1%
6
France
CNY 315321
25.7%
7
Norway
CNY 310062
26.9%
8
Ireland
CNY 306726
27.7%
9
Spain
CNY 298578
29.6%
10
Denmark
CNY 284805
32.9%
11
Sweden
CNY 281164
33.7%
12
Luxembourg
CNY 280677
33.9%
13
Austria
CNY 280587
33.9%
14
Netherlands
CNY 267028
37.1%
15
Greece
CNY 266338
37.2%
16
Poland
CNY 264145
37.8%
17
Germany
CNY 258328
39.1%
18
Romania
CNY 248227
41.5%
19
Finland
CNY 245575
42.1%
20
Italy
CNY 242018
43.0%
21
Portugal
CNY 232631
45.2%
22
Belgium
CNY 198512
53.2%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 328290
22.6%
1
Canada
CNY 300909
29.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 375901
11.4%
1
Taiwan
CNY 361245
14.9%
2
Thailand
CNY 344467
18.8%
3
Kazakhstan
CNY 341809
19.5%
4
South Korea
CNY 334871
21.1%
5
Singapore
CNY 328935
22.5%
6
Australia
CNY 323058
23.9%
7
New Zealand
CNY 317460
25.2%
8
Indonesia
CNY 313685
26.1%
9
Japan
CNY 312576
26.3%
10
Pakistan
CNY 308105
27.4%
11
Malaysia
CNY 302009
28.8%
12
China
CNY 300216
29.3%
13
Philippines
CNY 298052
29.8%
14
Vietnam
CNY 287664
32.2%
15
India
CNY 254950
39.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 381166
10.2%
1
Chile
CNY 351431
17.2%
2
Costa Rica
CNY 347820
18.0%
3
Puerto Rico
CNY 342162
19.4%
4
Panama
CNY 331087
22.0%
5
Ecuador
CNY 329585
22.3%
6
Colombia
CNY 314553
25.9%
7
Peru
CNY 314236
25.9%
8
Brazil
CNY 311687
26.5%
9
Uruguay
CNY 307235
27.6%
10
Mexico
CNY 304097
28.3%
11
Argentina
CNY 275758
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 309944
27.0%
1
Kenya
CNY 300682
29.1%
2
South Africa
CNY 294432
30.6%
3
Mozambique
CNY 291773
31.2%
4
Nigeria
CNY 289520
31.8%
5
Ghana
CNY 287888
32.2%
6
Ivory Coast
CNY 280921
33.8%
7
Morocco
CNY 273445
35.6%
8
Cameroon
CNY 267244
37.0%
9
Zambia
CNY 263065
38.0%
10
Senegal
CNY 262849
38.1%
11
Uganda
CNY 259167
38.9%
12
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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.