Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,404 元
Income Tax
- 164 元
Housing Fund
- 168 元
Pension
- 104 元
Medical Insurance
- 26.05 元
Unemployment
- 6.51 元
Total tax
- 469 元
Net pay
* 935 元
Marginal tax rate
-25.3%
Average tax rate
33.4%
66.6%
Net pay
33.4%
Total tax
Total tax
Net pay
The Taxberg
935 元
Net pay
524 元
Tax the employer pays
469 元
Tax you pay
Total tax paid
993 元
Did you know your employer also pays tax on your salary? It costs the employer 524 元 to pay you 1,404 元. In other words, every time you spend 10 元 of your hard-earned money, 7.07 元 goes to the government.
Real tax rate
51.5%
So, with you and the employer both paying tax, what used to be a 33.4% tax rate now rises to 51.5%, meaning your real tax rate is actually 18.1% higher than what it seemed at first.
Summary
If you make 365,040 元 a year living in the region of Beijing, China, you will be taxed 121,849 元. That means that your net pay will be 243,191 元 per year, or 20,266 元 per month. Your average tax rate is 33.4% 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 255577
30.0%
1
Guangzhou
CNY 247441
32.2%
2
Beijing
CNY 243191
33.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 287250
21.3%
1
Canada
CNY 260309
28.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 328698
10.0%
1
Costa Rica
CNY 303037
17.0%
2
Puerto Rico
CNY 302237
17.2%
3
Chile
CNY 301725
17.3%
4
Panama
CNY 288074
21.1%
5
Ecuador
CNY 287400
21.3%
6
Colombia
CNY 277565
24.0%
7
Peru
CNY 272740
25.3%
8
Brazil
CNY 268709
26.4%
9
Mexico
CNY 265432
27.3%
10
Uruguay
CNY 247945
32.1%
11
Argentina
CNY 237226
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 346788
5.0%
1
Qatar
CNY 346788
5.0%
2
Bahrain
CNY 335837
8.0%
3
Oman
CNY 335837
8.0%
4
Saudi Arabia
CNY 328536
10.0%
5
Kuwait
CNY 324886
11.0%
6
Israel
CNY 285726
21.7%
7
Egypt
CNY 275775
24.5%
8
Lebanon
CNY 275146
24.6%
9
Turkey
CNY 213986
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.