Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
24,211 元
Income Tax
- 3,200 元
Housing Fund
- 1,913 元
Pension
- 1,129 元
Medical Insurance
- 282 元
Unemployment
- 70.55 元
Total tax
- 6,595 元
Net pay
* 17,616 元
Marginal tax rate
30.0%
Average tax rate
27.2%
72.8%
Net pay
27.2%
Total tax
Total tax
Net pay
The Taxberg
17,616 元
Net pay
5,772 元
Tax the employer pays
6,595 元
Tax you pay
Total tax paid
12,367 元
Did you know your employer also pays tax on your salary? It costs the employer 5,772 元 to pay you 24,211 元. In other words, every time you spend 10 元 of your hard-earned money, 5.11 元 goes to the government.
Real tax rate
41.2%
So, with you and the employer both paying tax, what used to be a 27.2% tax rate now rises to 41.2%, meaning your real tax rate is actually 14% higher than what it seemed at first.
Summary
If you make 581,064 元 a year living in the region of Beijing, China, you will be taxed 158,269 元. That means that your net pay will be 422,795 元 per year, or 35,233 元 per month. Your average tax rate is 27.2% and your marginal tax rate is 30.0%. 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 30 元, hence, your net pay will only increase by 70 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,500 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 432345
25.6%
1
Beijing
CNY 422795
27.2%
2
Guangzhou
CNY 421804
27.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 428594
26.2%
1
Canada
CNY 398501
31.4%
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.