Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,174 元
Income Tax
- 3,067 元
Housing Fund
- 3,141 元
Pension
- 2,094 元
Medical Insurance
- 523 元
Unemployment
- 131 元
Total tax
- 8,956 元
Net pay
* 17,218 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
17,218 元
Net pay
10,299 元
Tax the employer pays
8,956 元
Tax you pay
Total tax paid
19,256 元
Did you know your employer also pays tax on your salary? It costs the employer 10,299 元 to pay you 26,174 元. In other words, every time you spend 10 元 of your hard-earned money, 7.36 元 goes to the government.
Real tax rate
52.8%
So, with you and the employer both paying tax, what used to be a 34.2% tax rate now rises to 52.8%, meaning your real tax rate is actually 18.6% higher than what it seemed at first.
Summary
If you make 314,088 元 a year living in the region of Beijing, China, you will be taxed 107,473 元. That means that your net pay will be 206,615 元 per year, or 17,218 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 219178
30.2%
1
Guangzhou
CNY 209851
33.2%
2
Beijing
CNY 206615
34.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 249569
20.5%
1
Canada
CNY 225566
28.2%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 283602
9.7%
1
Puerto Rico
CNY 266657
15.1%
2
Costa Rica
CNY 264276
15.9%
3
Chile
CNY 257849
17.9%
4
Ecuador
CNY 255575
18.6%
5
Panama
CNY 249529
20.6%
6
Colombia
CNY 244006
22.3%
7
Peru
CNY 236050
24.9%
8
Brazil
CNY 231768
26.2%
9
Mexico
CNY 231586
26.3%
10
Uruguay
CNY 217005
30.9%
11
Argentina
CNY 204107
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 229750
26.9%
1
South Africa
CNY 229127
27.1%
2
Kenya
CNY 223519
28.8%
3
Mozambique
CNY 220122
29.9%
4
Ghana
CNY 214970
31.6%
5
Nigeria
CNY 214540
31.7%
6
Ivory Coast
CNY 209892
33.2%
7
Morocco
CNY 206646
34.2%
8
Cameroon
CNY 200129
36.3%
9
Uganda
CNY 198539
36.8%
10
Senegal
CNY 196710
37.4%
11
Zambia
CNY 195272
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 298384
5.0%
1
Qatar
CNY 298384
5.0%
2
Bahrain
CNY 288961
8.0%
3
Oman
CNY 288961
8.0%
4
Saudi Arabia
CNY 282679
10.0%
5
Kuwait
CNY 279538
11.0%
6
Israel
CNY 249855
20.5%
7
Egypt
CNY 237561
24.4%
8
Lebanon
CNY 236932
24.6%
9
Turkey
CNY 184311
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.