Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
4,520 元
Income Tax
- 472 元
Housing Fund
- 542 元
Pension
- 362 元
Medical Insurance
- 90.40 元
Unemployment
- 22.60 元
Total tax
- 1,489 元
Net pay
* 3,031 元
Marginal tax rate
38.0%
Average tax rate
32.9%
67.1%
Net pay
32.9%
Total tax
Total tax
Net pay
The Taxberg
3,031 元
Net pay
1,779 元
Tax the employer pays
1,489 元
Tax you pay
Total tax paid
3,268 元
Did you know your employer also pays tax on your salary? It costs the employer 1,779 元 to pay you 4,520 元. In other words, every time you spend 10 元 of your hard-earned money, 7.23 元 goes to the government.
Real tax rate
51.9%
So, with you and the employer both paying tax, what used to be a 32.9% tax rate now rises to 51.9%, meaning your real tax rate is actually 19% higher than what it seemed at first.
Summary
If you make 235,040 元 a year living in the region of Beijing, China, you will be taxed 77,435 元. That means that your net pay will be 157,605 元 per year, or 13,134 元 per month. Your average tax rate is 33.0% 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 167006
28.9%
1
Guangzhou
CNY 158169
32.7%
2
Beijing
CNY 157605
32.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 191082
18.7%
1
Canada
CNY 173617
26.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 218687
7.0%
1
Taiwan
CNY 209106
11.0%
2
Thailand
CNY 202945
13.7%
3
Australia
CNY 199080
15.3%
4
South Korea
CNY 194200
17.4%
5
New Zealand
CNY 191291
18.6%
6
Kazakhstan
CNY 188492
19.8%
7
Indonesia
CNY 184976
21.3%
8
Singapore
CNY 183756
21.8%
9
Pakistan
CNY 183148
22.1%
10
Japan
CNY 180658
23.1%
11
Malaysia
CNY 178875
23.9%
12
Philippines
CNY 174211
25.9%
13
Vietnam
CNY 167288
28.8%
14
China
CNY 157605
33.0%
15
India
CNY 150220
36.1%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 212503
9.6%
1
Puerto Rico
CNY 204723
12.9%
2
Costa Rica
CNY 203836
13.3%
3
Ecuador
CNY 197501
16.0%
4
Panama
CNY 189729
19.3%
5
Colombia
CNY 188740
19.7%
6
Chile
CNY 187241
20.3%
7
Peru
CNY 178642
24.0%
8
Mexico
CNY 178446
24.1%
9
Brazil
CNY 174459
25.8%
10
Uruguay
CNY 169004
28.1%
11
Argentina
CNY 152726
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 180252
23.3%
1
Angola
CNY 172242
26.7%
2
Mozambique
CNY 168741
28.2%
3
Kenya
CNY 168186
28.4%
4
Ghana
CNY 162679
30.8%
5
Ivory Coast
CNY 160936
31.5%
6
Nigeria
CNY 160771
31.6%
7
Morocco
CNY 158744
32.5%
8
Uganda
CNY 154898
34.1%
9
Cameroon
CNY 152001
35.3%
10
Senegal
CNY 149281
36.5%
11
Zambia
CNY 146658
37.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 223288
5.0%
1
Qatar
CNY 223288
5.0%
2
Bahrain
CNY 216237
8.0%
3
Oman
CNY 216237
8.0%
4
Saudi Arabia
CNY 211536
10.0%
5
Kuwait
CNY 209186
11.0%
6
Israel
CNY 194030
17.5%
7
Egypt
CNY 178275
24.2%
8
Lebanon
CNY 177646
24.4%
9
Turkey
CNY 138273
41.2%
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.