Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,900 元
Income Tax
- 3,044 元
Housing Fund
- 3,772 元
Pension
- 2,258 元
Medical Insurance
- 564 元
Unemployment
- 141 元
Total tax
- 9,779 元
Net pay
* 22,121 元
Marginal tax rate
-25.3%
Average tax rate
30.7%
69.3%
Net pay
30.7%
Total tax
Total tax
Net pay
The Taxberg
22,121 元
Net pay
11,490 元
Tax the employer pays
9,779 元
Tax you pay
Total tax paid
21,269 元
Did you know your employer also pays tax on your salary? It costs the employer 11,490 元 to pay you 31,900 元. In other words, every time you spend 10 元 of your hard-earned money, 6.67 元 goes to the government.
Real tax rate
49.0%
So, with you and the employer both paying tax, what used to be a 30.7% tax rate now rises to 49.0%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 382,800 元 a year living in the region of Beijing, China, you will be taxed 117,348 元. That means that your net pay will be 265,452 元 per year, or 22,121 元 per month. Your average tax rate is 30.7% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 277061
27.6%
1
Guangzhou
CNY 268849
29.8%
2
Beijing
CNY 265452
30.7%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 333036
13.0%
1
Switzerland
CNY 321559
16.0%
2
Hungary
CNY 311982
18.5%
3
Ukraine
CNY 308154
19.5%
4
United Kingdom
CNY 294310
23.1%
5
Czech Republic
CNY 292617
23.6%
6
France
CNY 289038
24.5%
7
Ireland
CNY 285343
25.5%
8
Norway
CNY 283019
26.1%
9
Spain
CNY 272555
28.8%
10
Luxembourg
CNY 261646
31.7%
11
Sweden
CNY 260396
32.0%
12
Austria
CNY 259065
32.3%
13
Denmark
CNY 257808
32.7%
14
Greece
CNY 246335
35.7%
15
Netherlands
CNY 240896
37.1%
16
Poland
CNY 240249
37.2%
17
Germany
CNY 238267
37.8%
18
Finland
CNY 226106
40.9%
19
Romania
CNY 223938
41.5%
20
Italy
CNY 222595
41.9%
21
Portugal
CNY 214363
44.0%
22
Belgium
CNY 183144
52.2%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 300293
21.6%
1
Canada
CNY 272270
28.9%
2
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.