Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
12,500 元
Income Tax
- 1,443 元
Housing Fund
- 1,500 元
Pension
- 1,000 元
Medical Insurance
- 250 元
Unemployment
- 62.50 元
Total tax
- 4,255 元
Net pay
* 8,245 元
Marginal tax rate
38.0%
Average tax rate
34.0%
66.0%
Net pay
34.0%
Total tax
Total tax
Net pay
The Taxberg
8,245 元
Net pay
4,919 元
Tax the employer pays
4,255 元
Tax you pay
Total tax paid
9,174 元
Did you know your employer also pays tax on your salary? It costs the employer 4,919 元 to pay you 12,500 元. In other words, every time you spend 10 元 of your hard-earned money, 7.34 元 goes to the government.
Real tax rate
52.7%
So, with you and the employer both paying tax, what used to be a 34% tax rate now rises to 52.7%, meaning your real tax rate is actually 18.7% higher than what it seemed at first.
Summary
If you make 300,000 元 a year living in the region of Beijing, China, you will be taxed 102,120 元. That means that your net pay will be 197,880 元 per year, or 16,490 元 per month. Your average tax rate is 34.0% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 209880
30.0%
1
Guangzhou
CNY 200181
33.3%
2
Beijing
CNY 197880
34.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 261000
13.0%
1
Switzerland
CNY 258516
13.8%
2
Hungary
CNY 244500
18.5%
3
Ireland
CNY 242161
19.3%
4
Ukraine
CNY 241500
19.5%
5
United Kingdom
CNY 239041
20.3%
6
France
CNY 236626
21.1%
7
Czech Republic
CNY 231345
22.9%
8
Norway
CNY 228371
23.9%
9
Spain
CNY 223080
25.6%
10
Luxembourg
CNY 221526
26.2%
11
Austria
CNY 213411
28.9%
12
Sweden
CNY 211907
29.4%
13
Greece
CNY 202559
32.5%
14
Denmark
CNY 202137
32.6%
15
Germany
CNY 196207
34.6%
16
Poland
CNY 193589
35.5%
17
Netherlands
CNY 188789
37.1%
18
Finland
CNY 184823
38.4%
19
Italy
CNY 184472
38.5%
20
Portugal
CNY 177694
40.8%
21
Romania
CNY 175500
41.5%
22
Belgium
CNY 149609
50.1%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 239145
20.3%
1
Canada
CNY 216435
27.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 273442
8.9%
1
Taiwan
CNY 263717
12.1%
2
Thailand
CNY 251665
16.1%
3
South Korea
CNY 243992
18.7%
4
Australia
CNY 241628
19.5%
5
Kazakhstan
CNY 241110
19.6%
6
New Zealand
CNY 235859
21.4%
7
Singapore
CNY 231202
22.9%
8
Indonesia
CNY 229305
23.6%
9
Pakistan
CNY 226996
24.3%
10
Japan
CNY 224925
25.0%
11
Malaysia
CNY 221143
26.3%
12
Philippines
CNY 216830
27.7%
13
Vietnam
CNY 207884
30.7%
14
China
CNY 197880
34.0%
15
India
CNY 187118
37.6%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 271085
9.6%
1
Puerto Rico
CNY 255619
14.8%
2
Costa Rica
CNY 253558
15.5%
3
Chile
CNY 245613
18.1%
4
Ecuador
CNY 245370
18.2%
5
Panama
CNY 238871
20.4%
6
Colombia
CNY 234205
21.9%
7
Peru
CNY 225819
24.7%
8
Mexico
CNY 222115
26.0%
9
Brazil
CNY 221555
26.2%
10
Uruguay
CNY 208450
30.5%
11
Argentina
CNY 194950
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 220533
26.5%
1
Angola
CNY 219501
26.8%
2
Kenya
CNY 213658
28.8%
3
Mozambique
CNY 210965
29.7%
4
Ghana
CNY 205650
31.5%
5
Nigeria
CNY 204957
31.7%
6
Ivory Coast
CNY 201167
32.9%
7
Morocco
CNY 198109
34.0%
8
Cameroon
CNY 191552
36.2%
9
Uganda
CNY 190791
36.4%
10
Senegal
CNY 188257
37.3%
11
Zambia
CNY 186608
37.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 285000
5.0%
1
Qatar
CNY 285000
5.0%
2
Bahrain
CNY 276000
8.0%
3
Oman
CNY 276000
8.0%
4
Saudi Arabia
CNY 270000
10.0%
5
Kuwait
CNY 267000
11.0%
6
Israel
CNY 239937
20.0%
7
Egypt
CNY 226995
24.3%
8
Lebanon
CNY 226366
24.5%
9
Turkey
CNY 176106
41.3%
10
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.