Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,720 元
Income Tax
- 3,106 元
Housing Fund
- 3,756 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 9,825 元
Net pay
* 21,895 元
Marginal tax rate
-25.3%
Average tax rate
31.0%
69.0%
Net pay
31.0%
Total tax
Total tax
Net pay
The Taxberg
21,895 元
Net pay
11,474 元
Tax the employer pays
9,825 元
Tax you pay
Total tax paid
21,299 元
Did you know your employer also pays tax on your salary? It costs the employer 11,474 元 to pay you 31,720 元. In other words, every time you spend 10 元 of your hard-earned money, 6.71 元 goes to the government.
Real tax rate
49.3%
So, with you and the employer both paying tax, what used to be a 31% tax rate now rises to 49.3%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 380,640 元 a year living in the region of Beijing, China, you will be taxed 117,896 元. That means that your net pay will be 262,744 元 per year, or 21,895 元 per month. Your average tax rate is 31.0% 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 274448
27.9%
1
Guangzhou
CNY 266245
30.1%
2
Beijing
CNY 262744
31.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 298706
21.5%
1
Canada
CNY 270816
28.9%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 278166
26.9%
1
Kenya
CNY 270106
29.0%
2
South Africa
CNY 268660
29.4%
3
Mozambique
CNY 263381
30.8%
4
Nigeria
CNY 259809
31.7%
5
Ghana
CNY 258994
32.0%
6
Ivory Coast
CNY 251469
33.9%
7
Morocco
CNY 246975
35.1%
8
Cameroon
CNY 240649
36.8%
9
Senegal
CNY 236641
37.8%
10
Zambia
CNY 236202
38.0%
11
Uganda
CNY 235143
38.2%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 361608
5.0%
1
Qatar
CNY 361608
5.0%
2
Bahrain
CNY 350189
8.0%
3
Oman
CNY 350189
8.0%
4
Saudi Arabia
CNY 342576
10.0%
5
Kuwait
CNY 338770
11.0%
6
Israel
CNY 296048
22.2%
7
Egypt
CNY 287475
24.5%
8
Lebanon
CNY 286846
24.6%
9
Turkey
CNY 223072
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.