Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
17,193 元
Income Tax
- 1,675 元
Housing Fund
- 2,063 元
Pension
- 1,375 元
Medical Insurance
- 344 元
Unemployment
- 85.97 元
Total tax
- 5,543 元
Net pay
* 11,650 元
Marginal tax rate
38.0%
Average tax rate
32.2%
67.8%
Net pay
32.2%
Total tax
Total tax
Net pay
The Taxberg
11,650 元
Net pay
6,765 元
Tax the employer pays
5,543 元
Tax you pay
Total tax paid
12,309 元
Did you know your employer also pays tax on your salary? It costs the employer 6,765 元 to pay you 17,193 元. In other words, every time you spend 10 元 of your hard-earned money, 7.16 元 goes to the government.
Real tax rate
51.4%
So, with you and the employer both paying tax, what used to be a 32.2% tax rate now rises to 51.4%, meaning your real tax rate is actually 19.2% higher than what it seemed at first.
Summary
If you make 206,316 元 a year living in the region of Beijing, China, you will be taxed 66,520 元. That means that your net pay will be 139,796 元 per year, or 11,650 元 per month. Your average tax rate is 32.2% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 148049
28.2%
1
Guangzhou
CNY 140291
32.0%
2
Beijing
CNY 139796
32.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 169830
17.7%
1
Canada
CNY 152466
26.1%
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.