Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,694 元
Income Tax
- 3,148 元
Housing Fund
- 3,203 元
Pension
- 2,136 元
Medical Insurance
- 534 元
Unemployment
- 133 元
Total tax
- 9,154 元
Net pay
* 17,540 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
17,540 元
Net pay
10,504 元
Tax the employer pays
9,154 元
Tax you pay
Total tax paid
19,658 元
Did you know your employer also pays tax on your salary? It costs the employer 10,504 元 to pay you 26,694 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 320,328 元 a year living in the region of Beijing, China, you will be taxed 109,845 元. That means that your net pay will be 210,483 元 per year, or 17,540 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 223296
30.3%
1
Guangzhou
CNY 214134
33.2%
2
Beijing
CNY 210483
34.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 254186
20.7%
1
Canada
CNY 229673
28.3%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 289125
9.7%
1
Puerto Rico
CNY 271546
15.2%
2
Costa Rica
CNY 269023
16.0%
3
Chile
CNY 263261
17.8%
4
Ecuador
CNY 260096
18.8%
5
Panama
CNY 254249
20.6%
6
Colombia
CNY 248178
22.5%
7
Peru
CNY 240582
24.9%
8
Brazil
CNY 236292
26.2%
9
Mexico
CNY 235781
26.4%
10
Uruguay
CNY 220794
31.1%
11
Argentina
CNY 208163
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 234289
26.9%
1
South Africa
CNY 232934
27.3%
2
Kenya
CNY 227887
28.9%
3
Mozambique
CNY 224178
30.0%
4
Ghana
CNY 219097
31.6%
5
Nigeria
CNY 218784
31.7%
6
Ivory Coast
CNY 213757
33.3%
7
Morocco
CNY 210427
34.3%
8
Cameroon
CNY 203928
36.3%
9
Uganda
CNY 201971
37.0%
10
Senegal
CNY 200454
37.4%
11
Zambia
CNY 199110
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 304312
5.0%
1
Qatar
CNY 304312
5.0%
2
Bahrain
CNY 294702
8.0%
3
Oman
CNY 294702
8.0%
4
Saudi Arabia
CNY 288295
10.0%
5
Kuwait
CNY 285092
11.0%
6
Israel
CNY 254248
20.6%
7
Egypt
CNY 242241
24.4%
8
Lebanon
CNY 241612
24.6%
9
Turkey
CNY 187945
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.