Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
25,050 元
Income Tax
- 2,893 元
Housing Fund
- 3,006 元
Pension
- 2,004 元
Medical Insurance
- 501 元
Unemployment
- 125 元
Total tax
- 8,529 元
Net pay
* 16,521 元
Marginal tax rate
38.0%
Average tax rate
34.0%
66.0%
Net pay
34.0%
Total tax
Total tax
Net pay
The Taxberg
16,521 元
Net pay
9,857 元
Tax the employer pays
8,529 元
Tax you pay
Total tax paid
18,386 元
Did you know your employer also pays tax on your salary? It costs the employer 9,857 元 to pay you 25,050 元. In other words, every time you spend 10 元 of your hard-earned money, 7.34 元 goes to the government.
Real tax rate
52.7%
So, with you and the employer both paying tax, what used to be a 34% tax rate now rises to 52.7%, meaning your real tax rate is actually 18.7% higher than what it seemed at first.
Summary
If you make 300,600 元 a year living in the region of Beijing, China, you will be taxed 102,348 元. That means that your net pay will be 198,252 元 per year, or 16,521 元 per month. Your average tax rate is 34.1% 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 210276
30.0%
1
Guangzhou
CNY 200593
33.3%
2
Beijing
CNY 198252
34.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 239589
20.3%
1
Canada
CNY 216822
27.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 273933
8.9%
1
Taiwan
CNY 264188
12.1%
2
Thailand
CNY 252115
16.1%
3
South Korea
CNY 244451
18.7%
4
Australia
CNY 242021
19.5%
5
Kazakhstan
CNY 241596
19.6%
6
New Zealand
CNY 236271
21.4%
7
Singapore
CNY 231639
22.9%
8
Indonesia
CNY 229713
23.6%
9
Pakistan
CNY 227401
24.4%
10
Japan
CNY 225334
25.0%
11
Malaysia
CNY 221530
26.3%
12
Philippines
CNY 217222
27.7%
13
Vietnam
CNY 208257
30.7%
14
China
CNY 198252
34.1%
15
India
CNY 187459
37.6%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 271624
9.6%
1
Puerto Rico
CNY 256089
14.8%
2
Costa Rica
CNY 254015
15.5%
3
Chile
CNY 246151
18.1%
4
Ecuador
CNY 245805
18.2%
5
Panama
CNY 239325
20.4%
6
Colombia
CNY 234625
22.0%
7
Peru
CNY 226255
24.7%
8
Mexico
CNY 222518
26.0%
9
Brazil
CNY 221990
26.2%
10
Uruguay
CNY 208815
30.5%
11
Argentina
CNY 195340
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 285570
5.0%
1
Qatar
CNY 285570
5.0%
2
Bahrain
CNY 276552
8.0%
3
Oman
CNY 276552
8.0%
4
Saudi Arabia
CNY 270540
10.0%
5
Kuwait
CNY 267534
11.0%
6
Israel
CNY 240360
20.0%
7
Egypt
CNY 227445
24.3%
8
Lebanon
CNY 226816
24.6%
9
Turkey
CNY 176456
41.3%
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.