Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
10,476 元
Income Tax
- 1,129 元
Housing Fund
- 1,257 元
Pension
- 838 元
Medical Insurance
- 210 元
Unemployment
- 52.38 元
Total tax
- 3,486 元
Net pay
* 6,990 元
Marginal tax rate
38.0%
Average tax rate
33.3%
66.7%
Net pay
33.3%
Total tax
Total tax
Net pay
The Taxberg
6,990 元
Net pay
4,122 元
Tax the employer pays
3,486 元
Tax you pay
Total tax paid
7,608 元
Did you know your employer also pays tax on your salary? It costs the employer 4,122 元 to pay you 10,476 元. In other words, every time you spend 10 元 of your hard-earned money, 7.26 元 goes to the government.
Real tax rate
52.1%
So, with you and the employer both paying tax, what used to be a 33.3% tax rate now rises to 52.1%, meaning your real tax rate is actually 18.8% higher than what it seemed at first.
Summary
If you make 251,424 元 a year living in the region of Beijing, China, you will be taxed 83,661 元. That means that your net pay will be 167,763 元 per year, or 13,980 元 per month. Your average tax rate is 33.3% and your marginal tax rate is 38.0%. 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 38 元, hence, your net pay will only increase by 62 元.
Bonus Example
A 1,000 元 bonus will generate an extra 620 元 of net incomes. A 5,000 元 bonus will generate an extra 3,100 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 177820
29.3%
1
Guangzhou
CNY 168366
33.0%
2
Beijing
CNY 167763
33.3%
3
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CNY 220868
12.2%
1
Russia
CNY 218739
13.0%
2
Ireland
CNY 211388
15.9%
3
United Kingdom
CNY 206616
17.8%
4
France
CNY 205877
18.1%
5
Hungary
CNY 204911
18.5%
6
Ukraine
CNY 202396
19.5%
7
Norway
CNY 196311
21.9%
8
Czech Republic
CNY 195399
22.3%
9
Luxembourg
CNY 193790
22.9%
10
Spain
CNY 191574
23.8%
11
Austria
CNY 185747
26.1%
12
Sweden
CNY 177904
29.2%
13
Greece
CNY 174665
30.5%
14
Germany
CNY 170227
32.3%
15
Denmark
CNY 169338
32.7%
16
Poland
CNY 168340
33.1%
17
Italy
CNY 164448
34.6%
18
Finland
CNY 160137
36.3%
19
Netherlands
CNY 158219
37.1%
20
Portugal
CNY 153936
38.8%
21
Romania
CNY 147083
41.5%
22
Belgium
CNY 131501
47.7%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 203205
19.2%
1
Canada
CNY 184763
26.5%
2
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.