Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
30,313 元
Income Tax
- 3,590 元
Housing Fund
- 3,628 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 10,181 元
Net pay
* 20,132 元
Marginal tax rate
-25.4%
Average tax rate
33.6%
66.4%
Net pay
33.6%
Total tax
Total tax
Net pay
The Taxberg
20,132 元
Net pay
11,347 元
Tax the employer pays
10,181 元
Tax you pay
Total tax paid
21,528 元
Did you know your employer also pays tax on your salary? It costs the employer 11,347 元 to pay you 30,313 元. In other words, every time you spend 10 元 of your hard-earned money, 7.10 元 goes to the government.
Real tax rate
51.7%
So, with you and the employer both paying tax, what used to be a 33.6% tax rate now rises to 51.7%, meaning your real tax rate is actually 18.1% higher than what it seemed at first.
Summary
If you make 363,756 元 a year living in the region of Beijing, China, you will be taxed 122,175 元. That means that your net pay will be 241,581 元 per year, or 20,132 元 per month. Your average tax rate is 33.6% 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 254024
30.2%
1
Guangzhou
CNY 245893
32.4%
2
Beijing
CNY 241581
33.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 286307
21.3%
1
Canada
CNY 259444
28.7%
2
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.