Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
25,749 元
Income Tax
- 3,001 元
Housing Fund
- 3,090 元
Pension
- 2,060 元
Medical Insurance
- 515 元
Unemployment
- 129 元
Total tax
- 8,795 元
Net pay
* 16,954 元
Marginal tax rate
38.0%
Average tax rate
34.2%
65.8%
Net pay
34.2%
Total tax
Total tax
Net pay
The Taxberg
16,954 元
Net pay
10,132 元
Tax the employer pays
8,795 元
Tax you pay
Total tax paid
18,927 元
Did you know your employer also pays tax on your salary? It costs the employer 10,132 元 to pay you 25,749 元. In other words, every time you spend 10 元 of your hard-earned money, 7.35 元 goes to the government.
Real tax rate
52.7%
So, with you and the employer both paying tax, what used to be a 34.2% tax rate now rises to 52.7%, meaning your real tax rate is actually 18.5% higher than what it seemed at first.
Summary
If you make 308,988 元 a year living in the region of Beijing, China, you will be taxed 105,535 元. That means that your net pay will be 203,453 元 per year, or 16,954 元 per month. Your average tax rate is 34.2% 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 215812
30.2%
1
Guangzhou
CNY 206351
33.2%
2
Beijing
CNY 203453
34.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 245796
20.5%
1
Canada
CNY 222235
28.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 279088
9.7%
1
Puerto Rico
CNY 262661
15.0%
2
Costa Rica
CNY 260396
15.7%
3
Chile
CNY 253426
18.0%
4
Ecuador
CNY 251881
18.5%
5
Panama
CNY 245671
20.5%
6
Colombia
CNY 240498
22.2%
7
Peru
CNY 232346
24.8%
8
Mexico
CNY 228157
26.2%
9
Brazil
CNY 228071
26.2%
10
Uruguay
CNY 213908
30.8%
11
Argentina
CNY 200792
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 226016
26.9%
1
Angola
CNY 226040
26.9%
2
Kenya
CNY 219949
28.8%
3
Mozambique
CNY 216807
29.8%
4
Ghana
CNY 211596
31.5%
5
Nigeria
CNY 211071
31.7%
6
Ivory Coast
CNY 206734
33.1%
7
Morocco
CNY 203555
34.1%
8
Cameroon
CNY 197024
36.2%
9
Uganda
CNY 195734
36.7%
10
Senegal
CNY 193650
37.3%
11
Zambia
CNY 192136
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 293539
5.0%
1
Qatar
CNY 293539
5.0%
2
Bahrain
CNY 284269
8.0%
3
Oman
CNY 284269
8.0%
4
Saudi Arabia
CNY 278089
10.0%
5
Kuwait
CNY 274999
11.0%
6
Israel
CNY 246265
20.3%
7
Egypt
CNY 233736
24.4%
8
Lebanon
CNY 233107
24.6%
9
Turkey
CNY 181341
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.