Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
29,100 元
Income Tax
- 3,542 元
Housing Fund
- 3,492 元
Pension
- 2,245 元
Medical Insurance
- 561 元
Unemployment
- 140 元
Total tax
- 9,981 元
Net pay
* 19,119 元
Marginal tax rate
31.1%
Average tax rate
34.3%
65.7%
Net pay
34.3%
Total tax
Total tax
Net pay
The Taxberg
19,119 元
Net pay
11,166 元
Tax the employer pays
9,981 元
Tax you pay
Total tax paid
21,147 元
Did you know your employer also pays tax on your salary? It costs the employer 11,166 元 to pay you 29,100 元. In other words, every time you spend 10 元 of your hard-earned money, 7.27 元 goes to the government.
Real tax rate
52.5%
So, with you and the employer both paying tax, what used to be a 34.3% tax rate now rises to 52.5%, meaning your real tax rate is actually 18.2% higher than what it seemed at first.
Summary
If you make 349,200 元 a year living in the region of Beijing, China, you will be taxed 119,768 元. That means that your net pay will be 229,432 元 per year, or 19,119 元 per month. Your average tax rate is 34.3% and your marginal tax rate is 31.1%. 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 31.10 元, hence, your net pay will only increase by 68.90 元.
Bonus Example
A 1,000 元 bonus will generate an extra 689 元 of net incomes. A 5,000 元 bonus will generate an extra 3,445 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 242352
30.6%
1
Guangzhou
CNY 233952
33.0%
2
Beijing
CNY 229432
34.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 303804
13.0%
1
Switzerland
CNY 296207
15.2%
2
Hungary
CNY 284598
18.5%
3
Ukraine
CNY 281106
19.5%
4
United Kingdom
CNY 271882
22.1%
5
Ireland
CNY 268039
23.2%
6
France
CNY 267770
23.3%
7
Czech Republic
CNY 267753
23.3%
8
Norway
CNY 260843
25.3%
9
Spain
CNY 252483
27.7%
10
Luxembourg
CNY 246186
29.5%
11
Sweden
CNY 243594
30.2%
12
Austria
CNY 241648
30.8%
13
Denmark
CNY 235239
32.6%
14
Greece
CNY 229448
34.3%
15
Germany
CNY 221540
36.6%
16
Poland
CNY 220911
36.7%
17
Netherlands
CNY 219755
37.1%
18
Finland
CNY 209757
39.9%
19
Italy
CNY 206884
40.8%
20
Romania
CNY 204282
41.5%
21
Portugal
CNY 199579
42.9%
22
Belgium
CNY 169815
51.4%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 275548
21.1%
1
Canada
CNY 249234
28.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 313617
10.2%
1
Taiwan
CNY 302314
13.4%
2
Thailand
CNY 288565
17.4%
3
South Korea
CNY 281258
19.5%
4
Kazakhstan
CNY 280962
19.5%
5
Australia
CNY 273854
21.6%
6
New Zealand
CNY 268173
23.2%
7
Singapore
CNY 267099
23.5%
8
Indonesia
CNY 262712
24.8%
9
Pakistan
CNY 259277
25.8%
10
Japan
CNY 258455
26.0%
11
Malaysia
CNY 253095
27.5%
12
Philippines
CNY 248974
28.7%
13
Vietnam
CNY 238836
31.6%
14
China
CNY 229432
34.3%
15
India
CNY 215063
38.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 314679
9.9%
1
Puerto Rico
CNY 291569
16.5%
2
Costa Rica
CNY 290987
16.7%
3
Chile
CNY 288099
17.5%
4
Ecuador
CNY 277787
20.5%
5
Panama
CNY 276091
20.9%
6
Colombia
CNY 267402
23.4%
7
Peru
CNY 261446
25.1%
8
Brazil
CNY 257225
26.3%
9
Mexico
CNY 255084
27.0%
10
Uruguay
CNY 238327
31.8%
11
Argentina
CNY 226930
35.0%
12
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.