Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,250 元
Income Tax
- 3,268 元
Housing Fund
- 3,713 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 9,944 元
Net pay
* 21,306 元
Marginal tax rate
-25.3%
Average tax rate
31.8%
68.2%
Net pay
31.8%
Total tax
Total tax
Net pay
The Taxberg
21,306 元
Net pay
11,431 元
Tax the employer pays
9,944 元
Tax you pay
Total tax paid
21,375 元
Did you know your employer also pays tax on your salary? It costs the employer 11,431 元 to pay you 31,250 元. In other words, every time you spend 10 元 of your hard-earned money, 6.84 元 goes to the government.
Real tax rate
50.1%
So, with you and the employer both paying tax, what used to be a 31.8% tax rate now rises to 50.1%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 375,000 元 a year living in the region of Beijing, China, you will be taxed 119,325 元. That means that your net pay will be 255,675 元 per year, or 21,306 元 per month. Your average tax rate is 31.8% 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 267626
28.6%
1
Guangzhou
CNY 259446
30.8%
2
Beijing
CNY 255675
31.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 294564
21.5%
1
Canada
CNY 267017
28.8%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 274063
26.9%
1
Kenya
CNY 266158
29.0%
2
South Africa
CNY 265333
29.2%
3
Mozambique
CNY 259715
30.7%
4
Nigeria
CNY 255972
31.7%
5
Ghana
CNY 255263
31.9%
6
Ivory Coast
CNY 247862
33.9%
7
Morocco
CNY 243558
35.1%
8
Cameroon
CNY 237215
36.7%
9
Senegal
CNY 233257
37.8%
10
Zambia
CNY 232733
37.9%
11
Uganda
CNY 232041
38.1%
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.