Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,676 元
Income Tax
- 3,121 元
Housing Fund
- 3,752 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 9,836 元
Net pay
* 21,840 元
Marginal tax rate
-25.3%
Average tax rate
31.1%
68.9%
Net pay
31.1%
Total tax
Total tax
Net pay
The Taxberg
21,840 元
Net pay
11,470 元
Tax the employer pays
9,836 元
Tax you pay
Total tax paid
21,306 元
Did you know your employer also pays tax on your salary? It costs the employer 11,470 元 to pay you 31,676 元. In other words, every time you spend 10 元 of your hard-earned money, 6.73 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 31.1% tax rate now rises to 49.4%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 380,112 元 a year living in the region of Beijing, China, you will be taxed 118,030 元. That means that your net pay will be 262,082 元 per year, or 21,840 元 per month. Your average tax rate is 31.1% and your marginal tax rate is -25.3%. 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 -25.34 元, hence, your net pay will only increase by 125 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,253 元 of net incomes. A 5,000 元 bonus will generate an extra 6,267 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 273810
28.0%
1
Guangzhou
CNY 265608
30.1%
2
Beijing
CNY 262082
31.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 298319
21.5%
1
Canada
CNY 270460
28.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 339208
10.8%
1
Taiwan
CNY 326564
14.1%
2
Thailand
CNY 311749
18.0%
3
Kazakhstan
CNY 306001
19.5%
4
South Korea
CNY 303320
20.2%
5
Australia
CNY 294102
22.6%
6
Singapore
CNY 289889
23.7%
7
New Zealand
CNY 288455
24.1%
8
Indonesia
CNY 283701
25.4%
9
Japan
CNY 280390
26.2%
10
Pakistan
CNY 279370
26.5%
11
Malaysia
CNY 273241
28.1%
12
Philippines
CNY 269170
29.2%
13
China
CNY 262082
31.1%
14
Vietnam
CNY 258929
31.9%
15
India
CNY 232621
38.8%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 277782
26.9%
1
Kenya
CNY 269736
29.0%
2
South Africa
CNY 268349
29.4%
3
Mozambique
CNY 263037
30.8%
4
Nigeria
CNY 259449
31.7%
5
Ghana
CNY 258644
32.0%
6
Ivory Coast
CNY 251131
33.9%
7
Morocco
CNY 246655
35.1%
8
Cameroon
CNY 240328
36.8%
9
Senegal
CNY 236325
37.8%
10
Zambia
CNY 235877
38.0%
11
Uganda
CNY 234852
38.2%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 361106
5.0%
1
Qatar
CNY 361106
5.0%
2
Bahrain
CNY 349703
8.0%
3
Oman
CNY 349703
8.0%
4
Saudi Arabia
CNY 342101
10.0%
5
Kuwait
CNY 338300
11.0%
6
Israel
CNY 295701
22.2%
7
Egypt
CNY 287079
24.5%
8
Lebanon
CNY 286450
24.6%
9
Turkey
CNY 222764
41.4%
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.