Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,667 元
Income Tax
- 3,124 元
Housing Fund
- 3,751 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 9,838 元
Net pay
* 21,829 元
Marginal tax rate
-25.3%
Average tax rate
31.1%
68.9%
Net pay
31.1%
Total tax
Total tax
Net pay
The Taxberg
21,829 元
Net pay
11,469 元
Tax the employer pays
9,838 元
Tax you pay
Total tax paid
21,307 元
Did you know your employer also pays tax on your salary? It costs the employer 11,469 元 to pay you 31,667 元. In other words, every time you spend 10 元 of your hard-earned money, 6.73 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 31.1% tax rate now rises to 49.4%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 380,004 元 a year living in the region of Beijing, China, you will be taxed 118,057 元. That means that your net pay will be 261,947 元 per year, or 21,829 元 per month. Your average tax rate is 31.1% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 273679
28.0%
1
Guangzhou
CNY 265478
30.1%
2
Beijing
CNY 261947
31.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 298239
21.5%
1
Canada
CNY 270387
28.9%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 341943
10.0%
1
Chile
CNY 314669
17.2%
2
Costa Rica
CNY 314421
17.3%
3
Puerto Rico
CNY 312315
17.8%
4
Panama
CNY 299394
21.2%
5
Ecuador
CNY 297563
21.7%
6
Colombia
CNY 286955
24.5%
7
Peru
CNY 283215
25.5%
8
Brazil
CNY 279558
26.4%
9
Mexico
CNY 275192
27.6%
10
Uruguay
CNY 257032
32.4%
11
Argentina
CNY 246952
35.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 361004
5.0%
1
Qatar
CNY 361004
5.0%
2
Bahrain
CNY 349604
8.0%
3
Oman
CNY 349604
8.0%
4
Saudi Arabia
CNY 342004
10.0%
5
Kuwait
CNY 338203
11.0%
6
Israel
CNY 295630
22.2%
7
Egypt
CNY 286998
24.5%
8
Lebanon
CNY 286369
24.6%
9
Turkey
CNY 222701
41.4%
10
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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.