Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
18,200 元
Income Tax
- 1,831 元
Housing Fund
- 2,184 元
Pension
- 1,456 元
Medical Insurance
- 364 元
Unemployment
- 91 元
Total tax
- 5,926 元
Net pay
* 12,274 元
Marginal tax rate
38.0%
Average tax rate
32.6%
67.4%
Net pay
32.6%
Total tax
Total tax
Net pay
The Taxberg
12,274 元
Net pay
7,162 元
Tax the employer pays
5,926 元
Tax you pay
Total tax paid
13,088 元
Did you know your employer also pays tax on your salary? It costs the employer 7,162 元 to pay you 18,200 元. In other words, every time you spend 10 元 of your hard-earned money, 7.19 元 goes to the government.
Real tax rate
51.6%
So, with you and the employer both paying tax, what used to be a 32.6% tax rate now rises to 51.6%, meaning your real tax rate is actually 19% higher than what it seemed at first.
Summary
If you make 218,400 元 a year living in the region of Beijing, China, you will be taxed 71,112 元. That means that your net pay will be 147,288 元 per year, or 12,274 元 per month. Your average tax rate is 32.6% 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 156024
28.6%
1
Guangzhou
CNY 147812
32.3%
2
Beijing
CNY 147288
32.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 178770
18.2%
1
Canada
CNY 161394
26.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 204257
6.5%
1
Taiwan
CNY 194721
10.8%
2
Thailand
CNY 190455
12.8%
3
Australia
CNY 188180
13.8%
4
South Korea
CNY 181323
17.0%
5
New Zealand
CNY 179874
17.6%
6
Kazakhstan
CNY 175014
19.9%
7
Indonesia
CNY 173040
20.8%
8
Pakistan
CNY 171916
21.3%
9
Singapore
CNY 171635
21.4%
10
Japan
CNY 169319
22.5%
11
Malaysia
CNY 168122
23.0%
12
Philippines
CNY 163054
25.3%
13
Vietnam
CNY 156863
28.2%
14
China
CNY 147288
32.6%
15
India
CNY 140769
35.6%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 207480
5.0%
1
Qatar
CNY 207480
5.0%
2
Bahrain
CNY 200928
8.0%
3
Oman
CNY 200928
8.0%
4
Saudi Arabia
CNY 196560
10.0%
5
Kuwait
CNY 194376
11.0%
6
Israel
CNY 181968
16.7%
7
Egypt
CNY 165795
24.1%
8
Lebanon
CNY 165166
24.4%
9
Turkey
CNY 128582
41.1%
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.