Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
310,000 元
Income Tax
- 115,605 元
Housing Fund
- 3,826 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 122,394 元
Net pay
* 187,606 元
Marginal tax rate
45.0%
Average tax rate
39.5%
60.5%
Net pay
39.5%
Total tax
Total tax
Net pay
The Taxberg
187,606 元
Net pay
11,545 元
Tax the employer pays
122,394 元
Tax you pay
Total tax paid
133,939 元
Did you know your employer also pays tax on your salary? It costs the employer 11,545 元 to pay you 310,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.32 元 goes to the government.
Real tax rate
41.7%
So, with you and the employer both paying tax, what used to be a 39.5% tax rate now rises to 41.7%, meaning your real tax rate is actually 2.2% higher than what it seemed at first.
Summary
If you make 3,720,000 元 a year living in the region of Beijing, China, you will be taxed 1,468,729 元. That means that your net pay will be 2,251,271 元 per year, or 187,606 元 per month. Your average tax rate is 39.5% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 2258775
39.3%
1
Beijing
CNY 2251271
39.5%
2
Guangzhou
CNY 2250492
39.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 2229663
40.1%
1
Canada
CNY 1897660
49.0%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 3298110
11.3%
1
Brazil
CNY 2701055
27.4%
2
Costa Rica
CNY 2578907
30.7%
3
Panama
CNY 2531146
32.0%
4
Uruguay
CNY 2456541
34.0%
5
Mexico
CNY 2452840
34.1%
6
Puerto Rico
CNY 2446068
34.3%
7
Colombia
CNY 2439457
34.4%
8
Argentina
CNY 2417950
35.0%
9
Chile
CNY 2408226
35.3%
10
Peru
CNY 2335432
37.2%
11
Ecuador
CNY 2220678
40.3%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 3643379
2.1%
1
Bahrain
CNY 3618308
2.7%
2
Saudi Arabia
CNY 3616000
2.8%
3
United Arab Emirates
CNY 3534000
5.0%
4
Qatar
CNY 3534000
5.0%
5
Oman
CNY 3422400
8.0%
6
Egypt
CNY 2791995
25.0%
7
Lebanon
CNY 2791366
25.0%
8
Turkey
CNY 2167948
41.7%
9
Israel
CNY 2036867
45.3%
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.