Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
38 元
Income Tax
- 1.02 元
Pension
- 3.04 元
Medical Insurance
- 0.76 元
Unemployment
- 0.19 元
Total tax
- 5.01 元
Net pay
* 32.99 元
Marginal tax rate
13.2%
Average tax rate
13.2%
86.8%
Net pay
13.2%
Total tax
Total tax
Net pay
The Taxberg
32.99 元
Net pay
10.39 元
Tax the employer pays
5.01 元
Tax you pay
Total tax paid
15.40 元
Did you know your employer also pays tax on your salary? It costs the employer 10.39 元 to pay you 38 元. In other words, every time you spend 10 元 of your hard-earned money, 4.05 元 goes to the government.
Real tax rate
31.8%
So, with you and the employer both paying tax, what used to be a 13.2% tax rate now rises to 31.8%, meaning your real tax rate is actually 18.6% higher than what it seemed at first.
Summary
If you make 456 元 a year living in the region of Beijing, China, you will be taxed 60.12 元. That means that your net pay will be 396 元 per year, or 32.99 元 per month. Your average tax rate is 13.2% and your marginal tax rate is 13.2%. 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 13.19 元, hence, your net pay will only increase by 86.81 元.
Bonus Example
A 1,000 元 bonus will generate an extra 868 元 of net incomes. A 5,000 元 bonus will generate an extra 4,341 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Guangzhou
CNY 397
12.9%
1
Beijing
CNY 396
13.2%
2
Shanghai
CNY 396
13.2%
3
North America
Country 
Net pay
Average tax
Rank
Canada
CNY 449
1.6%
1
USA
CNY 416
8.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Mexico
CNY 445
2.4%
1
Brazil
CNY 422
7.5%
2
Puerto Rico
CNY 420
8.0%
3
Colombia
CNY 420
8.0%
4
Ecuador
CNY 413
9.5%
5
Guatemala
CNY 412
9.6%
6
Costa Rica
CNY 408
10.5%
7
Panama
CNY 406
11.0%
8
Peru
CNY 399
12.5%
9
Argentina
CNY 378
17.0%
10
Chile
CNY 376
17.6%
11
Uruguay
CNY 373
18.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 451
1.0%
1
Angola
CNY 435
4.7%
2
Uganda
CNY 433
5.0%
3
Ghana
CNY 431
5.5%
4
Zambia
CNY 429
6.0%
5
Morocco
CNY 425
6.7%
6
Ivory Coast
CNY 422
7.5%
7
Senegal
CNY 406
10.9%
8
Cameroon
CNY 385
15.6%
9
Nigeria
CNY 380
16.8%
10
Mozambique
CNY 336
26.3%
11
Kenya
CNY 221
51.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
Egypt
CNY 456
0.0%
1
Saudi Arabia
CNY 456
0.0%
2
United Arab Emirates
CNY 433
5.0%
3
Qatar
CNY 433
5.0%
4
Lebanon
CNY 424
7.0%
5
Bahrain
CNY 420
8.0%
6
Oman
CNY 419
8.0%
7
Kuwait
CNY 406
11.0%
8
Israel
CNY 396
13.2%
9
Turkey
CNY 384
15.8%
10
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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.