Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
19,403 元
Income Tax
- 2,017 元
Housing Fund
- 2,328 元
Pension
- 1,552 元
Medical Insurance
- 388 元
Unemployment
- 97.02 元
Total tax
- 6,383 元
Net pay
* 13,020 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
13,020 元
Net pay
7,635 元
Tax the employer pays
6,383 元
Tax you pay
Total tax paid
14,018 元
Did you know your employer also pays tax on your salary? It costs the employer 7,635 元 to pay you 19,403 元. In other words, every time you spend 10 元 of your hard-earned money, 7.22 元 goes to the government.
Real tax rate
51.8%
So, with you and the employer both paying tax, what used to be a 32.9% tax rate now rises to 51.8%, meaning your real tax rate is actually 18.9% higher than what it seemed at first.
Summary
If you make 232,836 元 a year living in the region of Beijing, China, you will be taxed 76,598 元. That means that your net pay will be 156,238 元 per year, or 13,020 元 per month. Your average tax rate is 32.9% 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 165552
28.9%
1
Guangzhou
CNY 156797
32.7%
2
Beijing
CNY 156238
32.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 189451
18.6%
1
Canada
CNY 172096
26.1%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 178842
23.2%
1
Angola
CNY 170639
26.7%
2
Mozambique
CNY 167308
28.1%
3
Kenya
CNY 166643
28.4%
4
Ghana
CNY 161221
30.8%
5
Ivory Coast
CNY 159571
31.5%
6
Nigeria
CNY 159272
31.6%
7
Morocco
CNY 157408
32.4%
8
Uganda
CNY 153466
34.1%
9
Cameroon
CNY 150659
35.3%
10
Senegal
CNY 147959
36.5%
11
Zambia
CNY 145302
37.6%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 221194
5.0%
1
Qatar
CNY 221194
5.0%
2
Bahrain
CNY 214209
8.0%
3
Oman
CNY 214209
8.0%
4
Saudi Arabia
CNY 209552
10.0%
5
Kuwait
CNY 207224
11.0%
6
Israel
CNY 192439
17.4%
7
Egypt
CNY 176622
24.1%
8
Lebanon
CNY 175993
24.4%
9
Turkey
CNY 136989
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.