Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,140 元
Income Tax
- 815 元
Housing Fund
- 883 元
Pension
- 521 元
Medical Insurance
- 130 元
Unemployment
- 32.56 元
Total tax
- 2,382 元
Net pay
* 5,758 元
Marginal tax rate
25.0%
Average tax rate
29.3%
70.7%
Net pay
29.3%
Total tax
Total tax
Net pay
The Taxberg
5,758 元
Net pay
2,664 元
Tax the employer pays
2,382 元
Tax you pay
Total tax paid
5,046 元
Did you know your employer also pays tax on your salary? It costs the employer 2,664 元 to pay you 8,140 元. In other words, every time you spend 10 元 of your hard-earned money, 6.20 元 goes to the government.
Real tax rate
46.7%
So, with you and the employer both paying tax, what used to be a 29.3% tax rate now rises to 46.7%, meaning your real tax rate is actually 17.4% higher than what it seemed at first.
Summary
If you make 423,280 元 a year living in the region of Beijing, China, you will be taxed 123,844 元. That means that your net pay will be 299,436 元 per year, or 24,953 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 309676
26.8%
1
Guangzhou
CNY 299522
29.2%
2
Beijing
CNY 299436
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 368254
13.0%
1
Switzerland
CNY 351675
16.9%
2
Hungary
CNY 344973
18.5%
3
Ukraine
CNY 340740
19.5%
4
Czech Republic
CNY 322573
23.8%
5
United Kingdom
CNY 321330
24.1%
6
France
CNY 314662
25.7%
7
Norway
CNY 309396
26.9%
8
Ireland
CNY 306191
27.7%
9
Spain
CNY 297927
29.6%
10
Denmark
CNY 284135
32.9%
11
Sweden
CNY 280644
33.7%
12
Luxembourg
CNY 280201
33.8%
13
Austria
CNY 280048
33.8%
14
Netherlands
CNY 266374
37.1%
15
Greece
CNY 265838
37.2%
16
Poland
CNY 263547
37.7%
17
Germany
CNY 257820
39.1%
18
Romania
CNY 247619
41.5%
19
Finland
CNY 245088
42.1%
20
Italy
CNY 241526
42.9%
21
Portugal
CNY 232174
45.2%
22
Belgium
CNY 198128
53.2%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 327625
22.6%
1
Canada
CNY 300196
29.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 375038
11.4%
1
Taiwan
CNY 360429
14.9%
2
Thailand
CNY 343730
18.8%
3
Kazakhstan
CNY 340967
19.5%
4
South Korea
CNY 334129
21.1%
5
Singapore
CNY 327968
22.5%
6
Australia
CNY 322377
23.8%
7
New Zealand
CNY 316777
25.2%
8
Indonesia
CNY 312981
26.1%
9
Japan
CNY 311822
26.3%
10
Pakistan
CNY 307429
27.4%
11
Malaysia
CNY 301334
28.8%
12
China
CNY 299436
29.3%
13
Philippines
CNY 297373
29.8%
14
Vietnam
CNY 286988
32.2%
15
India
CNY 254668
39.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 380246
10.2%
1
Chile
CNY 350630
17.2%
2
Costa Rica
CNY 347041
18.0%
3
Puerto Rico
CNY 341462
19.3%
4
Panama
CNY 330371
22.0%
5
Ecuador
CNY 328803
22.3%
6
Colombia
CNY 313875
25.9%
7
Peru
CNY 313508
25.9%
8
Brazil
CNY 310933
26.5%
9
Uruguay
CNY 305635
27.8%
10
Mexico
CNY 303419
28.3%
11
Argentina
CNY 275082
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 309187
27.0%
1
Kenya
CNY 299954
29.1%
2
South Africa
CNY 293818
30.6%
3
Mozambique
CNY 291097
31.2%
4
Nigeria
CNY 288812
31.8%
5
Ghana
CNY 287200
32.2%
6
Ivory Coast
CNY 280211
33.8%
7
Morocco
CNY 272815
35.6%
8
Cameroon
CNY 266611
37.0%
9
Zambia
CNY 262425
38.0%
10
Senegal
CNY 262225
38.1%
11
Uganda
CNY 258595
38.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 402116
5.0%
1
Qatar
CNY 402116
5.0%
2
Bahrain
CNY 389418
8.0%
3
Oman
CNY 389418
8.0%
4
Saudi Arabia
CNY 380952
10.0%
5
Kuwait
CNY 376719
11.0%
6
Israel
CNY 322197
23.9%
7
Egypt
CNY 319455
24.5%
8
Lebanon
CNY 318826
24.7%
9
Turkey
CNY 247906
41.4%
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.