Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,173 元
Income Tax
- 823 元
Housing Fund
- 883 元
Pension
- 521 元
Medical Insurance
- 130 元
Unemployment
- 32.56 元
Total tax
- 2,390 元
Net pay
* 5,783 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
5,783 元
Net pay
2,664 元
Tax the employer pays
2,390 元
Tax you pay
Total tax paid
5,054 元
Did you know your employer also pays tax on your salary? It costs the employer 2,664 元 to pay you 8,173 元. In other words, every time you spend 10 元 of your hard-earned money, 6.18 元 goes to the government.
Real tax rate
46.6%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 46.6%, meaning your real tax rate is actually 17.4% higher than what it seemed at first.
Summary
If you make 424,996 元 a year living in the region of Beijing, China, you will be taxed 124,273 元. That means that your net pay will be 300,723 元 per year, or 25,060 元 per month. Your average tax rate is 29.2% 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 310962
26.8%
1
Beijing
CNY 300723
29.2%
2
Guangzhou
CNY 300691
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 328723
22.7%
1
Canada
CNY 301372
29.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 381764
10.2%
1
Chile
CNY 351953
17.2%
2
Costa Rica
CNY 348326
18.0%
3
Puerto Rico
CNY 342617
19.4%
4
Panama
CNY 331553
22.0%
5
Ecuador
CNY 330094
22.3%
6
Colombia
CNY 314994
25.9%
7
Peru
CNY 314709
26.0%
8
Brazil
CNY 312177
26.6%
9
Uruguay
CNY 308275
27.5%
10
Mexico
CNY 304538
28.3%
11
Argentina
CNY 276197
35.0%
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.