Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,923 元
Income Tax
- 1,043 元
Housing Fund
- 1,191 元
Pension
- 794 元
Medical Insurance
- 198 元
Unemployment
- 49.62 元
Total tax
- 3,276 元
Net pay
* 6,647 元
Marginal tax rate
38.0%
Average tax rate
33.0%
67.0%
Net pay
33.0%
Total tax
Total tax
Net pay
The Taxberg
6,647 元
Net pay
3,905 元
Tax the employer pays
3,276 元
Tax you pay
Total tax paid
7,180 元
Did you know your employer also pays tax on your salary? It costs the employer 3,905 元 to pay you 9,923 元. In other words, every time you spend 10 元 of your hard-earned money, 7.24 元 goes to the government.
Real tax rate
51.9%
So, with you and the employer both paying tax, what used to be a 33% tax rate now rises to 51.9%, meaning your real tax rate is actually 18.9% higher than what it seemed at first.
Summary
If you make 238,152 元 a year living in the region of Beijing, China, you will be taxed 78,618 元. That means that your net pay will be 159,534 元 per year, or 13,295 元 per month. Your average tax rate is 33.0% 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 169060
29.0%
1
Guangzhou
CNY 160106
32.8%
2
Beijing
CNY 159534
33.0%
3
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CNY 210178
11.8%
1
Russia
CNY 207192
13.0%
2
Ireland
CNY 201898
15.2%
3
United Kingdom
CNY 197757
17.0%
4
France
CNY 197476
17.1%
5
Hungary
CNY 194094
18.5%
6
Ukraine
CNY 191712
19.5%
7
Norway
CNY 187551
21.3%
8
Luxembourg
CNY 185759
22.0%
9
Czech Republic
CNY 185578
22.1%
10
Spain
CNY 182918
23.2%
11
Austria
CNY 178549
25.0%
12
Sweden
CNY 168942
29.1%
13
Greece
CNY 166470
30.1%
14
Germany
CNY 162997
31.6%
15
Poland
CNY 161068
32.4%
16
Denmark
CNY 160289
32.7%
17
Italy
CNY 158429
33.5%
18
Finland
CNY 153392
35.6%
19
Netherlands
CNY 149868
37.1%
20
Portugal
CNY 147035
38.3%
21
Romania
CNY 139319
41.5%
22
Belgium
CNY 127466
46.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 193385
18.8%
1
Canada
CNY 175734
26.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 221380
7.0%
1
Taiwan
CNY 211796
11.1%
2
Thailand
CNY 205279
13.8%
3
Australia
CNY 201118
15.6%
4
South Korea
CNY 196607
17.4%
5
New Zealand
CNY 193426
18.8%
6
Kazakhstan
CNY 191013
19.8%
7
Indonesia
CNY 187121
21.4%
8
Singapore
CNY 186023
21.9%
9
Pakistan
CNY 185248
22.2%
10
Japan
CNY 182779
23.3%
11
Malaysia
CNY 180906
24.0%
12
Philippines
CNY 176281
26.0%
13
Vietnam
CNY 169238
28.9%
14
China
CNY 159534
33.0%
15
India
CNY 151988
36.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 215317
9.6%
1
Puerto Rico
CNY 207161
13.0%
2
Costa Rica
CNY 206234
13.4%
3
Ecuador
CNY 199894
16.1%
4
Panama
CNY 192083
19.3%
5
Colombia
CNY 190917
19.8%
6
Chile
CNY 189847
20.3%
7
Peru
CNY 180902
24.0%
8
Mexico
CNY 180538
24.2%
9
Brazil
CNY 176715
25.8%
10
Uruguay
CNY 170894
28.2%
11
Argentina
CNY 154749
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 182244
23.5%
1
Angola
CNY 174506
26.7%
2
Mozambique
CNY 170763
28.3%
3
Kenya
CNY 170364
28.5%
4
Ghana
CNY 164738
30.8%
5
Nigeria
CNY 162888
31.6%
6
Ivory Coast
CNY 162863
31.6%
7
Morocco
CNY 160629
32.6%
8
Uganda
CNY 156774
34.2%
9
Cameroon
CNY 153896
35.4%
10
Senegal
CNY 151149
36.5%
11
Zambia
CNY 148571
37.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 226244
5.0%
1
Qatar
CNY 226244
5.0%
2
Bahrain
CNY 219100
8.0%
3
Oman
CNY 219100
8.0%
4
Saudi Arabia
CNY 214337
10.0%
5
Kuwait
CNY 211955
11.0%
6
Israel
CNY 196276
17.6%
7
Egypt
CNY 180609
24.2%
8
Lebanon
CNY 179980
24.4%
9
Turkey
CNY 140085
41.2%
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.