Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
290 元
Income Tax
- 40.11 元
Housing Fund
- 22.07 元
Pension
- 13.03 元
Medical Insurance
- 3.26 元
Unemployment
- 0.81 元
Total tax
- 79.28 元
Net pay
* 211 元
Marginal tax rate
30.0%
Average tax rate
27.3%
72.7%
Net pay
27.3%
Total tax
Total tax
Net pay
The Taxberg
211 元
Net pay
66.60 元
Tax the employer pays
79.28 元
Tax you pay
Total tax paid
146 元
Did you know your employer also pays tax on your salary? It costs the employer 66.60 元 to pay you 290 元. In other words, every time you spend 10 元 of your hard-earned money, 5.03 元 goes to the government.
Real tax rate
40.9%
So, with you and the employer both paying tax, what used to be a 27.3% tax rate now rises to 40.9%, meaning your real tax rate is actually 13.6% higher than what it seemed at first.
Summary
If you make 603,200 元 a year living in the region of Beijing, China, you will be taxed 164,910 元. That means that your net pay will be 438,290 元 per year, or 36,524 元 per month. Your average tax rate is 27.3% and your marginal tax rate is 30.0%. 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 30 元, hence, your net pay will only increase by 70 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,500 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 447840
25.8%
1
Beijing
CNY 438290
27.3%
2
Guangzhou
CNY 437299
27.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 442806
26.6%
1
Canada
CNY 411028
31.9%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 440079
27.0%
1
Kenya
CNY 425898
29.4%
2
Nigeria
CNY 411194
31.8%
3
Mozambique
CNY 408045
32.4%
4
Ghana
CNY 406217
32.7%
5
Ivory Coast
CNY 402975
33.2%
6
South Africa
CNY 399971
33.7%
7
Morocco
CNY 381844
36.7%
8
Cameroon
CNY 376155
37.6%
9
Zambia
CNY 373076
38.2%
10
Senegal
CNY 370177
38.6%
11
Uganda
CNY 357551
40.7%
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.