Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
7,365 元
Income Tax
- 481 元
Housing Fund
- 884 元
Pension
- 589 元
Medical Insurance
- 147 元
Unemployment
- 36.83 元
Total tax
- 2,138 元
Net pay
* 5,227 元
Marginal tax rate
30.3%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
The Taxberg
5,227 元
Net pay
2,898 元
Tax the employer pays
2,138 元
Tax you pay
Total tax paid
5,036 元
Did you know your employer also pays tax on your salary? It costs the employer 2,898 元 to pay you 7,365 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
49.1%
So, with you and the employer both paying tax, what used to be a 29% tax rate now rises to 49.1%, meaning your real tax rate is actually 20.1% higher than what it seemed at first.
Summary
If you make 88,380 元 a year living in the region of Beijing, China, you will be taxed 25,655 元. That means that your net pay will be 62,725 元 per year, or 5,227 元 per month. Your average tax rate is 29.0% and your marginal tax rate is 30.3%. 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 30.25 元, hence, your net pay will only increase by 69.75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 698 元 of net incomes. A 5,000 元 bonus will generate an extra 3,488 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 66702
24.5%
1
Guangzhou
CNY 62964
28.8%
2
Beijing
CNY 62725
29.0%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 88380
0.0%
1
Ireland
CNY 88380
0.0%
2
Spain
CNY 82768
6.4%
3
Switzerland
CNY 82173
7.0%
4
France
CNY 79567
10.0%
5
Norway
CNY 79198
10.4%
6
Italy
CNY 78606
11.1%
7
Luxembourg
CNY 77887
11.9%
8
Russia
CNY 76891
13.0%
9
Austria
CNY 75143
15.0%
10
Czech Republic
CNY 74747
15.4%
11
Hungary
CNY 72030
18.5%
12
Ukraine
CNY 71146
19.5%
13
Germany
CNY 70991
19.7%
14
Greece
CNY 68918
22.0%
15
Sweden
CNY 68486
22.5%
16
Poland
CNY 65432
26.0%
17
Portugal
CNY 62655
29.1%
18
Finland
CNY 61203
30.8%
19
Belgium
CNY 60098
32.0%
20
Denmark
CNY 59023
33.2%
21
Netherlands
CNY 55618
37.1%
22
Romania
CNY 51702
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 79540
10.0%
1
Canada
CNY 67343
23.8%
2
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.