Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
30,008 元
Income Tax
- 3,695 元
Housing Fund
- 3,601 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 10,259 元
Net pay
* 19,749 元
Marginal tax rate
-25.4%
Average tax rate
34.2%
65.8%
Net pay
34.2%
Total tax
Total tax
Net pay
The Taxberg
19,749 元
Net pay
11,319 元
Tax the employer pays
10,259 元
Tax you pay
Total tax paid
21,578 元
Did you know your employer also pays tax on your salary? It costs the employer 11,319 元 to pay you 30,008 元. In other words, every time you spend 10 元 of your hard-earned money, 7.19 元 goes to the government.
Real tax rate
52.2%
So, with you and the employer both paying tax, what used to be a 34.2% tax rate now rises to 52.2%, meaning your real tax rate is actually 18% higher than what it seemed at first.
Summary
If you make 360,096 元 a year living in the region of Beijing, China, you will be taxed 123,102 元. That means that your net pay will be 236,994 元 per year, or 19,749 元 per month. Your average tax rate is 34.2% and your marginal tax rate is -25.4%. 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 -25.35 元, hence, your net pay will only increase by 125 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,254 元 of net incomes. A 5,000 元 bonus will generate an extra 6,268 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 249596
30.7%
1
Guangzhou
CNY 241481
32.9%
2
Beijing
CNY 236994
34.2%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 313284
13.0%
1
Switzerland
CNY 304455
15.5%
2
Hungary
CNY 293478
18.5%
3
Ukraine
CNY 289877
19.5%
4
United Kingdom
CNY 279155
22.5%
5
Czech Republic
CNY 275816
23.4%
6
France
CNY 274667
23.7%
7
Ireland
CNY 273651
24.0%
8
Norway
CNY 268034
25.6%
9
Spain
CNY 258992
28.1%
10
Luxembourg
CNY 251200
30.2%
11
Sweden
CNY 249044
30.8%
12
Austria
CNY 247296
31.3%
13
Denmark
CNY 242569
32.6%
14
Greece
CNY 234925
34.8%
15
Poland
CNY 227182
36.9%
16
Germany
CNY 226964
37.0%
17
Netherlands
CNY 226611
37.1%
18
Finland
CNY 215059
40.3%
19
Italy
CNY 211979
41.1%
20
Romania
CNY 210656
41.5%
21
Portugal
CNY 204373
43.2%
22
Belgium
CNY 174138
51.6%
23
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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.