Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,260 元
Income Tax
- 3,080 元
Housing Fund
- 3,151 元
Pension
- 2,101 元
Medical Insurance
- 525 元
Unemployment
- 131 元
Total tax
- 8,989 元
Net pay
* 17,271 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
17,271 元
Net pay
10,333 元
Tax the employer pays
8,989 元
Tax you pay
Total tax paid
19,322 元
Did you know your employer also pays tax on your salary? It costs the employer 10,333 元 to pay you 26,260 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 315,120 元 a year living in the region of Beijing, China, you will be taxed 107,866 元. That means that your net pay will be 207,254 元 per year, or 17,271 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 219859
30.2%
1
Guangzhou
CNY 210560
33.2%
2
Beijing
CNY 207254
34.2%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 274154
13.0%
1
Switzerland
CNY 270204
14.3%
2
Hungary
CNY 256823
18.5%
3
Ukraine
CNY 253672
19.5%
4
Ireland
CNY 250488
20.5%
5
United Kingdom
CNY 249133
20.9%
6
France
CNY 246197
21.9%
7
Czech Republic
CNY 242534
23.0%
8
Norway
CNY 238350
24.4%
9
Spain
CNY 232410
26.3%
10
Luxembourg
CNY 229433
27.2%
11
Sweden
CNY 222490
29.4%
12
Austria
CNY 222191
29.5%
13
Denmark
CNY 212310
32.6%
14
Greece
CNY 210870
33.1%
15
Germany
CNY 204090
35.2%
16
Poland
CNY 201577
36.0%
17
Netherlands
CNY 198306
37.1%
18
Finland
CNY 192507
38.9%
19
Italy
CNY 190949
39.4%
20
Portugal
CNY 184583
41.4%
21
Romania
CNY 184345
41.5%
22
Belgium
CNY 155835
50.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 250333
20.6%
1
Canada
CNY 226245
28.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 285743
9.3%
1
Taiwan
CNY 275578
12.6%
2
Thailand
CNY 263005
16.5%
3
South Korea
CNY 255565
18.9%
4
Kazakhstan
CNY 253357
19.6%
5
Australia
CNY 251532
20.2%
6
New Zealand
CNY 245814
22.0%
7
Singapore
CNY 242216
23.1%
8
Indonesia
CNY 239572
24.0%
9
Pakistan
CNY 237082
24.8%
10
Japan
CNY 235228
25.4%
11
Malaysia
CNY 230941
26.7%
12
Philippines
CNY 226708
28.1%
13
Vietnam
CNY 217269
31.1%
14
China
CNY 207254
34.2%
15
India
CNY 195706
37.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 284515
9.7%
1
Puerto Rico
CNY 267466
15.1%
2
Costa Rica
CNY 265061
15.9%
3
Chile
CNY 258744
17.9%
4
Ecuador
CNY 256323
18.7%
5
Panama
CNY 250310
20.6%
6
Colombia
CNY 244696
22.4%
7
Peru
CNY 236800
24.9%
8
Brazil
CNY 232517
26.2%
9
Mexico
CNY 232280
26.3%
10
Uruguay
CNY 217632
30.9%
11
Argentina
CNY 204778
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 230501
26.9%
1
South Africa
CNY 229757
27.1%
2
Kenya
CNY 224242
28.8%
3
Mozambique
CNY 220793
29.9%
4
Ghana
CNY 215652
31.6%
5
Nigeria
CNY 215242
31.7%
6
Ivory Coast
CNY 210531
33.2%
7
Morocco
CNY 207271
34.2%
8
Cameroon
CNY 200757
36.3%
9
Uganda
CNY 199107
36.8%
10
Senegal
CNY 197329
37.4%
11
Zambia
CNY 195907
37.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 299364
5.0%
1
Qatar
CNY 299364
5.0%
2
Bahrain
CNY 289910
8.0%
3
Oman
CNY 289910
8.0%
4
Saudi Arabia
CNY 283608
10.0%
5
Kuwait
CNY 280457
11.0%
6
Israel
CNY 250582
20.5%
7
Egypt
CNY 238335
24.4%
8
Lebanon
CNY 237706
24.6%
9
Turkey
CNY 184912
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.