Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
186 元
Income Tax
- 16.89 元
Housing Fund
- 21.94 元
Pension
- 13.03 元
Medical Insurance
- 3.26 元
Unemployment
- 0.81 元
Total tax
- 55.92 元
Net pay
* 130 元
Marginal tax rate
-25.4%
Average tax rate
30.1%
69.9%
Net pay
30.1%
Total tax
Total tax
Net pay
The Taxberg
130 元
Net pay
66.47 元
Tax the employer pays
55.92 元
Tax you pay
Total tax paid
122 元
Did you know your employer also pays tax on your salary? It costs the employer 66.47 元 to pay you 186 元. In other words, every time you spend 10 元 of your hard-earned money, 6.58 元 goes to the government.
Real tax rate
48.5%
So, with you and the employer both paying tax, what used to be a 30.1% tax rate now rises to 48.5%, meaning your real tax rate is actually 18.4% higher than what it seemed at first.
Summary
If you make 386,880 元 a year living in the region of Beijing, China, you will be taxed 116,314 元. That means that your net pay will be 270,566 元 per year, or 22,547 元 per month. Your average tax rate is 30.1% and your marginal tax rate is -25.4%. 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 -25.35 元, hence, your net pay will only increase by 125 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,254 元 of net incomes. A 5,000 元 bonus will generate an extra 6,268 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 281997
27.1%
1
Guangzhou
CNY 273767
29.2%
2
Beijing
CNY 270566
30.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 303289
21.6%
1
Canada
CNY 275018
28.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 344826
10.9%
1
Taiwan
CNY 331873
14.2%
2
Thailand
CNY 316825
18.1%
3
Kazakhstan
CNY 311483
19.5%
4
South Korea
CNY 308150
20.4%
5
Australia
CNY 298535
22.8%
6
Singapore
CNY 295631
23.6%
7
New Zealand
CNY 292895
24.3%
8
Indonesia
CNY 288297
25.5%
9
Japan
CNY 285416
26.2%
10
Pakistan
CNY 283769
26.7%
11
Malaysia
CNY 277679
28.2%
12
Philippines
CNY 273592
29.3%
13
China
CNY 270566
30.1%
14
Vietnam
CNY 263328
31.9%
15
India
CNY 236466
38.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 348029
10.0%
1
Chile
CNY 320616
17.1%
2
Costa Rica
CNY 319652
17.4%
3
Puerto Rico
CNY 316946
18.1%
4
Panama
CNY 304596
21.3%
5
Ecuador
CNY 302232
21.9%
6
Colombia
CNY 291209
24.7%
7
Peru
CNY 288028
25.6%
8
Brazil
CNY 284543
26.5%
9
Mexico
CNY 279677
27.7%
10
Uruguay
CNY 261207
32.5%
11
Argentina
CNY 251422
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 282706
26.9%
1
Kenya
CNY 274474
29.1%
2
South Africa
CNY 272342
29.6%
3
Mozambique
CNY 267437
30.9%
4
Nigeria
CNY 264053
31.8%
5
Ghana
CNY 263121
32.0%
6
Ivory Coast
CNY 255459
34.0%
7
Morocco
CNY 250757
35.2%
8
Cameroon
CNY 244449
36.8%
9
Senegal
CNY 240385
37.9%
10
Zambia
CNY 240039
38.0%
11
Uganda
CNY 238575
38.3%
12
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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.