Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,666 元
Income Tax
- 3,143 元
Housing Fund
- 3,200 元
Pension
- 2,133 元
Medical Insurance
- 533 元
Unemployment
- 133 元
Total tax
- 9,143 元
Net pay
* 17,523 元
Marginal tax rate
38.0%
Average tax rate
34.3%
65.7%
Net pay
34.3%
Total tax
Total tax
Net pay
The Taxberg
17,523 元
Net pay
10,493 元
Tax the employer pays
9,143 元
Tax you pay
Total tax paid
19,636 元
Did you know your employer also pays tax on your salary? It costs the employer 10,493 元 to pay you 26,666 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 34.3% tax rate now rises to 52.8%, meaning your real tax rate is actually 18.5% higher than what it seemed at first.
Summary
If you make 319,992 元 a year living in the region of Beijing, China, you will be taxed 109,717 元. That means that your net pay will be 210,275 元 per year, or 17,523 元 per month. Your average tax rate is 34.3% 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 223075
30.3%
1
Guangzhou
CNY 213904
33.2%
2
Beijing
CNY 210275
34.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 253937
20.6%
1
Canada
CNY 229452
28.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 289702
9.5%
1
Taiwan
CNY 279400
12.7%
2
Thailand
CNY 266659
16.7%
3
South Korea
CNY 259296
19.0%
4
Kazakhstan
CNY 257304
19.6%
5
Australia
CNY 254723
20.4%
6
New Zealand
CNY 249010
22.2%
7
Singapore
CNY 245765
23.2%
8
Indonesia
CNY 242880
24.1%
9
Pakistan
CNY 240268
24.9%
10
Japan
CNY 238548
25.5%
11
Malaysia
CNY 234129
26.8%
12
Philippines
CNY 229892
28.2%
13
Vietnam
CNY 220296
31.2%
14
China
CNY 210275
34.3%
15
India
CNY 198473
38.0%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 234045
26.9%
1
South Africa
CNY 232729
27.3%
2
Kenya
CNY 227652
28.9%
3
Mozambique
CNY 223959
30.0%
4
Ghana
CNY 218875
31.6%
5
Nigeria
CNY 218556
31.7%
6
Ivory Coast
CNY 213549
33.3%
7
Morocco
CNY 210223
34.3%
8
Cameroon
CNY 203724
36.3%
9
Uganda
CNY 201786
36.9%
10
Senegal
CNY 200253
37.4%
11
Zambia
CNY 198903
37.8%
12
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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.