Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
350,000 元
Income Tax
- 133,605 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 140,394 元
Net pay
* 209,606 元
Marginal tax rate
45.0%
Average tax rate
40.1%
59.9%
Net pay
40.1%
Total tax
Total tax
Net pay
The Taxberg
209,606 元
Net pay
11,545 元
Tax the employer pays
140,394 元
Tax you pay
Total tax paid
151,939 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 350,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.34 元 goes to the government.
Real tax rate
42.0%
So, with you and the employer both paying tax, what used to be a 40.1% tax rate now rises to 42.0%, meaning your real tax rate is actually 1.9% higher than what it seemed at first.
Summary
If you make 4,200,000 元 a year living in the region of Beijing, China, you will be taxed 1,684,729 元. That means that your net pay will be 2,515,271 元 per year, or 209,606 元 per month. Your average tax rate is 40.1% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 2522775
39.9%
1
Beijing
CNY 2515271
40.1%
2
Guangzhou
CNY 2514492
40.1%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 3654000
13.0%
1
Hungary
CNY 3423000
18.5%
2
Ukraine
CNY 3381000
19.5%
3
Czech Republic
CNY 3226366
23.2%
4
Switzerland
CNY 2460455
41.4%
5
Romania
CNY 2457000
41.5%
6
Poland
CNY 2437219
42.0%
7
Greece
CNY 2366856
43.7%
8
United Kingdom
CNY 2334357
44.4%
9
Norway
CNY 2311301
45.0%
10
Austria
CNY 2304524
45.1%
11
Spain
CNY 2303199
45.2%
12
Denmark
CNY 2244524
46.6%
13
Luxembourg
CNY 2233558
46.8%
14
Netherlands
CNY 2187314
47.9%
15
Sweden
CNY 2169379
48.4%
16
Germany
CNY 2134197
49.2%
17
Ireland
CNY 2123044
49.5%
18
France
CNY 2037560
51.5%
19
Italy
CNY 1958467
53.4%
20
Finland
CNY 1657080
60.6%
21
Belgium
CNY 1609229
61.7%
22
Portugal
CNY 1576586
62.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 2490576
40.7%
1
Canada
CNY 2120718
49.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 3730861
11.2%
1
Hong Kong
CNY 3509716
16.4%
2
Singapore
CNY 3337898
20.5%
3
Indonesia
CNY 2866052
31.8%
4
Thailand
CNY 2829621
32.6%
5
Pakistan
CNY 2762297
34.2%
6
Vietnam
CNY 2741856
34.7%
7
Taiwan
CNY 2702099
35.7%
8
Philippines
CNY 2658343
36.7%
9
New Zealand
CNY 2638952
37.2%
10
Malaysia
CNY 2618419
37.7%
11
China
CNY 2515271
40.1%
12
Japan
CNY 2454453
41.6%
13
South Korea
CNY 2411983
42.6%
14
Australia
CNY 2364860
43.7%
15
India
CNY 2059936
51.0%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 3722949
11.4%
1
Brazil
CNY 3049055
27.4%
2
Costa Rica
CNY 2901107
30.9%
3
Panama
CNY 2851546
32.1%
4
Mexico
CNY 2764840
34.2%
5
Puerto Rico
CNY 2756388
34.4%
6
Uruguay
CNY 2748073
34.6%
7
Colombia
CNY 2732245
35.0%
8
Argentina
CNY 2729950
35.0%
9
Chile
CNY 2696226
35.8%
10
Peru
CNY 2629432
37.4%
11
Ecuador
CNY 2494501
40.6%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 3056751
27.2%
1
Kenya
CNY 2943658
29.9%
2
Nigeria
CNY 2857737
32.0%
3
Ivory Coast
CNY 2857162
32.0%
4
Ghana
CNY 2785500
33.7%
5
Mozambique
CNY 2745965
34.6%
6
Zambia
CNY 2585108
38.5%
7
Cameroon
CNY 2566067
38.9%
8
Morocco
CNY 2561462
39.0%
9
Senegal
CNY 2528257
39.8%
10
South Africa
CNY 2381824
43.3%
11
Uganda
CNY 2335791
44.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 4123379
1.8%
1
Saudi Arabia
CNY 4096000
2.5%
2
Bahrain
CNY 4093508
2.5%
3
United Arab Emirates
CNY 3990000
5.0%
4
Qatar
CNY 3990000
5.0%
5
Oman
CNY 3864000
8.0%
6
Egypt
CNY 3151995
25.0%
7
Lebanon
CNY 3151366
25.0%
8
Turkey
CNY 2447505
41.7%
9
Israel
CNY 2276867
45.8%
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.