Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
219,960 元
Income Tax
- 75,087 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 81,876 元
Net pay
* 138,084 元
Marginal tax rate
45.0%
Average tax rate
37.2%
62.8%
Net pay
37.2%
Total tax
Total tax
Net pay
The Taxberg
138,084 元
Net pay
11,545 元
Tax the employer pays
81,876 元
Tax you pay
Total tax paid
93,421 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 219,960 元. In other words, every time you spend 10 元 of your hard-earned money, 4.25 元 goes to the government.
Real tax rate
40.4%
So, with you and the employer both paying tax, what used to be a 37.2% tax rate now rises to 40.4%, meaning your real tax rate is actually 3.2% higher than what it seemed at first.
Summary
If you make 2,639,520 元 a year living in the region of Beijing, China, you will be taxed 982,513 元. That means that your net pay will be 1,657,007 元 per year, or 138,084 元 per month. Your average tax rate is 37.2% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 1664511
36.9%
1
Beijing
CNY 1657007
37.2%
2
Guangzhou
CNY 1656228
37.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1633124
38.1%
1
Canada
CNY 1395556
47.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 2341797
11.3%
1
Brazil
CNY 1917707
27.4%
2
Costa Rica
CNY 1853635
29.8%
3
Panama
CNY 1809926
31.4%
4
Uruguay
CNY 1800300
31.8%
5
Colombia
CNY 1780373
32.6%
6
Chile
CNY 1759938
33.3%
7
Mexico
CNY 1750528
33.7%
8
Puerto Rico
CNY 1747537
33.8%
9
Argentina
CNY 1715638
35.0%
10
Peru
CNY 1673638
36.6%
11
Ecuador
CNY 1604302
39.2%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1921502
27.2%
1
Kenya
CNY 1851322
29.9%
2
Nigeria
CNY 1796299
32.0%
3
Ivory Coast
CNY 1792407
32.1%
4
Ghana
CNY 1753243
33.6%
5
Mozambique
CNY 1731653
34.4%
6
Zambia
CNY 1625413
38.4%
7
Morocco
CNY 1615830
38.8%
8
Cameroon
CNY 1615968
38.8%
9
Senegal
CNY 1591969
39.7%
10
South Africa
CNY 1523560
42.3%
11
Uganda
CNY 1477527
44.0%
12
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.