Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,687 元
Income Tax
- 3,146 元
Housing Fund
- 3,202 元
Pension
- 2,135 元
Medical Insurance
- 534 元
Unemployment
- 133 元
Total tax
- 9,151 元
Net pay
* 17,536 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
17,536 元
Net pay
10,501 元
Tax the employer pays
9,151 元
Tax you pay
Total tax paid
19,652 元
Did you know your employer also pays tax on your salary? It costs the employer 10,501 元 to pay you 26,687 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 320,244 元 a year living in the region of Beijing, China, you will be taxed 109,813 元. That means that your net pay will be 210,431 元 per year, or 17,536 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 223241
30.3%
1
Guangzhou
CNY 214077
33.2%
2
Beijing
CNY 210431
34.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 254124
20.7%
1
Canada
CNY 229617
28.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 289906
9.5%
1
Taiwan
CNY 279598
12.7%
2
Thailand
CNY 266848
16.7%
3
South Korea
CNY 259489
19.0%
4
Kazakhstan
CNY 257508
19.6%
5
Australia
CNY 254888
20.4%
6
New Zealand
CNY 249175
22.2%
7
Singapore
CNY 245948
23.2%
8
Indonesia
CNY 243051
24.1%
9
Pakistan
CNY 240433
24.9%
10
Japan
CNY 238720
25.5%
11
Malaysia
CNY 234294
26.8%
12
Philippines
CNY 230056
28.2%
13
Vietnam
CNY 220453
31.2%
14
China
CNY 210431
34.3%
15
India
CNY 198616
38.0%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 304232
5.0%
1
Qatar
CNY 304232
5.0%
2
Bahrain
CNY 294625
8.0%
3
Oman
CNY 294625
8.0%
4
Saudi Arabia
CNY 288220
10.0%
5
Kuwait
CNY 285017
11.0%
6
Israel
CNY 254189
20.6%
7
Egypt
CNY 242178
24.4%
8
Lebanon
CNY 241549
24.6%
9
Turkey
CNY 187897
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.