Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
14,105 元
Income Tax
- 1,695 元
Housing Fund
- 1,693 元
Pension
- 1,116 元
Medical Insurance
- 279 元
Unemployment
- 69.75 元
Total tax
- 4,852 元
Net pay
* 9,253 元
Marginal tax rate
31.1%
Average tax rate
34.4%
65.6%
Net pay
34.4%
Total tax
Total tax
Net pay
The Taxberg
9,253 元
Net pay
5,508 元
Tax the employer pays
4,852 元
Tax you pay
Total tax paid
10,360 元
Did you know your employer also pays tax on your salary? It costs the employer 5,508 元 to pay you 14,105 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
52.8%
So, with you and the employer both paying tax, what used to be a 34.4% tax rate now rises to 52.8%, meaning your real tax rate is actually 18.4% higher than what it seemed at first.
Summary
If you make 338,520 元 a year living in the region of Beijing, China, you will be taxed 116,446 元. That means that your net pay will be 222,074 元 per year, or 18,506 元 per month. Your average tax rate is 34.4% 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 31.11 元, hence, your net pay will only increase by 68.89 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 235303
30.5%
1
Guangzhou
CNY 226621
33.1%
2
Beijing
CNY 222074
34.4%
3
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 305226
9.8%
1
Puerto Rico
CNY 284376
16.0%
2
Costa Rica
CNY 282862
16.4%
3
Chile
CNY 278914
17.6%
4
Ecuador
CNY 271508
19.8%
5
Panama
CNY 268012
20.8%
6
Colombia
CNY 260314
23.1%
7
Peru
CNY 253794
25.0%
8
Brazil
CNY 249482
26.3%
9
Mexico
CNY 247945
26.8%
10
Uruguay
CNY 231841
31.5%
11
Argentina
CNY 219988
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.