Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
18,178 元
Income Tax
- 1,828 元
Housing Fund
- 2,181 元
Pension
- 1,454 元
Medical Insurance
- 364 元
Unemployment
- 90.89 元
Total tax
- 5,918 元
Net pay
* 12,260 元
Marginal tax rate
38.0%
Average tax rate
32.6%
67.4%
Net pay
32.6%
Total tax
Total tax
Net pay
The Taxberg
12,260 元
Net pay
7,153 元
Tax the employer pays
5,918 元
Tax you pay
Total tax paid
13,071 元
Did you know your employer also pays tax on your salary? It costs the employer 7,153 元 to pay you 18,178 元. In other words, every time you spend 10 元 of your hard-earned money, 7.19 元 goes to the government.
Real tax rate
51.6%
So, with you and the employer both paying tax, what used to be a 32.6% tax rate now rises to 51.6%, meaning your real tax rate is actually 19% higher than what it seemed at first.
Summary
If you make 218,136 元 a year living in the region of Beijing, China, you will be taxed 71,012 元. That means that your net pay will be 147,124 元 per year, or 12,260 元 per month. Your average tax rate is 32.6% 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.
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CNY 193637
11.2%
1
Russia
CNY 189778
13.0%
2
Ireland
CNY 187587
14.0%
3
United Kingdom
CNY 184397
15.5%
4
France
CNY 183112
16.1%
5
Hungary
CNY 177781
18.5%
6
Ukraine
CNY 175599
19.5%
7
Norway
CNY 174341
20.1%
8
Luxembourg
CNY 172950
20.7%
9
Czech Republic
CNY 170766
21.7%
10
Spain
CNY 169821
22.2%
11
Austria
CNY 167963
23.0%
12
Sweden
CNY 155495
28.7%
13
Greece
CNY 154101
29.4%
14
Germany
CNY 151898
30.4%
15
Italy
CNY 149721
31.4%
16
Poland
CNY 148287
32.0%
17
Denmark
CNY 146584
32.8%
18
Finland
CNY 142180
34.8%
19
Netherlands
CNY 137272
37.1%
20
Portugal
CNY 136623
37.4%
21
Romania
CNY 127610
41.5%
22
Belgium
CNY 121400
44.4%
23
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 197220
9.6%
1
Puerto Rico
CNY 191479
12.2%
2
Costa Rica
CNY 190318
12.8%
3
Ecuador
CNY 184501
15.4%
4
Panama
CNY 176941
18.9%
5
Colombia
CNY 176904
18.9%
6
Chile
CNY 174427
20.0%
7
Mexico
CNY 167082
23.4%
8
Peru
CNY 166360
23.7%
9
Brazil
CNY 162203
25.6%
10
Uruguay
CNY 157568
27.8%
11
Argentina
CNY 141738
35.0%
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.