Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
19,808 元
Income Tax
- 2,080 元
Housing Fund
- 2,377 元
Pension
- 1,585 元
Medical Insurance
- 396 元
Unemployment
- 99.04 元
Total tax
- 6,537 元
Net pay
* 13,271 元
Marginal tax rate
38.0%
Average tax rate
33.0%
67.0%
Net pay
33.0%
Total tax
Total tax
Net pay
The Taxberg
13,271 元
Net pay
7,794 元
Tax the employer pays
6,537 元
Tax you pay
Total tax paid
14,331 元
Did you know your employer also pays tax on your salary? It costs the employer 7,794 元 to pay you 19,808 元. In other words, every time you spend 10 元 of your hard-earned money, 7.24 元 goes to the government.
Real tax rate
51.9%
So, with you and the employer both paying tax, what used to be a 33% tax rate now rises to 51.9%, meaning your real tax rate is actually 18.9% higher than what it seemed at first.
Summary
If you make 237,696 元 a year living in the region of Beijing, China, you will be taxed 78,444 元. That means that your net pay will be 159,252 元 per year, or 13,271 元 per month. Your average tax rate is 33.0% 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 168759
29.0%
1
Guangzhou
CNY 159822
32.8%
2
Beijing
CNY 159252
33.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 193047
18.8%
1
Canada
CNY 175424
26.2%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 214905
9.6%
1
Puerto Rico
CNY 206804
13.0%
2
Costa Rica
CNY 205883
13.4%
3
Ecuador
CNY 199544
16.1%
4
Panama
CNY 191738
19.3%
5
Colombia
CNY 190598
19.8%
6
Chile
CNY 189449
20.3%
7
Peru
CNY 180571
24.0%
8
Mexico
CNY 180231
24.2%
9
Brazil
CNY 176384
25.8%
10
Uruguay
CNY 170617
28.2%
11
Argentina
CNY 154452
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.