Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,006 元
Income Tax
- 110 元
Housing Fund
- 121 元
Pension
- 80.48 元
Medical Insurance
- 20.12 元
Unemployment
- 5.03 元
Total tax
- 337 元
Net pay
* 669 元
Marginal tax rate
38.0%
Average tax rate
33.5%
66.5%
Net pay
33.5%
Total tax
Total tax
Net pay
The Taxberg
669 元
Net pay
396 元
Tax the employer pays
337 元
Tax you pay
Total tax paid
732 元
Did you know your employer also pays tax on your salary? It costs the employer 396 元 to pay you 1,006 元. In other words, every time you spend 10 元 of your hard-earned money, 7.28 元 goes to the government.
Real tax rate
52.2%
So, with you and the employer both paying tax, what used to be a 33.5% tax rate now rises to 52.2%, meaning your real tax rate is actually 18.7% higher than what it seemed at first.
Summary
If you make 261,560 元 a year living in the region of Beijing, China, you will be taxed 87,513 元. That means that your net pay will be 174,047 元 per year, or 14,504 元 per month. Your average tax rate is 33.5% and your marginal tax rate is 38.0%. 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 38 元, hence, your net pay will only increase by 62 元.
Bonus Example
A 1,000 元 bonus will generate an extra 620 元 of net incomes. A 5,000 元 bonus will generate an extra 3,100 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 184510
29.5%
1
Guangzhou
CNY 174761
33.2%
2
Beijing
CNY 174047
33.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 210704
19.4%
1
Canada
CNY 191578
26.8%
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.