Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
28,934 元
Income Tax
- 3,514 元
Housing Fund
- 3,472 元
Pension
- 2,242 元
Medical Insurance
- 561 元
Unemployment
- 140 元
Total tax
- 9,929 元
Net pay
* 19,005 元
Marginal tax rate
31.1%
Average tax rate
34.3%
65.7%
Net pay
34.3%
Total tax
Total tax
Net pay
The Taxberg
19,005 元
Net pay
11,138 元
Tax the employer pays
9,929 元
Tax you pay
Total tax paid
21,067 元
Did you know your employer also pays tax on your salary? It costs the employer 11,138 元 to pay you 28,934 元. In other words, every time you spend 10 元 of your hard-earned money, 7.28 元 goes to the government.
Real tax rate
52.6%
So, with you and the employer both paying tax, what used to be a 34.3% tax rate now rises to 52.6%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 347,208 元 a year living in the region of Beijing, China, you will be taxed 119,148 元. That means that your net pay will be 228,060 元 per year, or 19,005 元 per month. Your average tax rate is 34.3% and your marginal tax rate is 31.1%. 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 31.10 元, hence, your net pay will only increase by 68.90 元.
Bonus Example
A 1,000 元 bonus will generate an extra 689 元 of net incomes. A 5,000 元 bonus will generate an extra 3,445 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 241037
30.6%
1
Guangzhou
CNY 232585
33.0%
2
Beijing
CNY 228060
34.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 274074
21.1%
1
Canada
CNY 247833
28.6%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 253845
26.9%
1
South Africa
CNY 248932
28.3%
2
Kenya
CNY 246703
29.0%
3
Mozambique
CNY 241650
30.4%
4
Nigeria
CNY 237068
31.7%
5
Ghana
CNY 236878
31.8%
6
Ivory Coast
CNY 230404
33.6%
7
Morocco
CNY 226716
34.7%
8
Cameroon
CNY 220294
36.6%
9
Uganda
CNY 216755
37.6%
10
Senegal
CNY 216582
37.6%
11
Zambia
CNY 215641
37.9%
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.