Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,377 元
Income Tax
- 3,557 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 10,346 元
Net pay
* 25,031 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
25,031 元
Net pay
11,545 元
Tax the employer pays
10,346 元
Tax you pay
Total tax paid
21,891 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 35,377 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 424,524 元 a year living in the region of Beijing, China, you will be taxed 124,155 元. That means that your net pay will be 300,369 元 per year, or 25,031 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 310608
26.8%
1
Beijing
CNY 300369
29.2%
2
Guangzhou
CNY 300370
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 328421
22.6%
1
Canada
CNY 301048
29.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 381347
10.2%
1
Chile
CNY 351589
17.2%
2
Costa Rica
CNY 347973
18.0%
3
Puerto Rico
CNY 342299
19.4%
4
Panama
CNY 331228
22.0%
5
Ecuador
CNY 329739
22.3%
6
Colombia
CNY 314687
25.9%
7
Peru
CNY 314379
26.0%
8
Brazil
CNY 311835
26.5%
9
Uruguay
CNY 307549
27.6%
10
Mexico
CNY 304230
28.3%
11
Argentina
CNY 275890
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 310092
27.0%
1
Kenya
CNY 300824
29.1%
2
South Africa
CNY 294552
30.6%
3
Mozambique
CNY 291905
31.2%
4
Nigeria
CNY 289658
31.8%
5
Ghana
CNY 288023
32.2%
6
Ivory Coast
CNY 281060
33.8%
7
Morocco
CNY 273569
35.6%
8
Cameroon
CNY 267368
37.0%
9
Zambia
CNY 263190
38.0%
10
Senegal
CNY 262972
38.1%
11
Uganda
CNY 259279
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.