Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,846 元
Income Tax
- 354 元
Housing Fund
- 462 元
Pension
- 308 元
Medical Insurance
- 76.92 元
Unemployment
- 19.23 元
Total tax
- 1,219 元
Net pay
* 2,627 元
Marginal tax rate
50.1%
Average tax rate
31.7%
68.3%
Net pay
31.7%
Total tax
Total tax
Net pay
The Taxberg
2,627 元
Net pay
1,513 元
Tax the employer pays
1,219 元
Tax you pay
Total tax paid
2,732 元
Did you know your employer also pays tax on your salary? It costs the employer 1,513 元 to pay you 3,846 元. In other words, every time you spend 10 元 of your hard-earned money, 7.10 元 goes to the government.
Real tax rate
51.0%
So, with you and the employer both paying tax, what used to be a 31.7% tax rate now rises to 51.0%, meaning your real tax rate is actually 19.3% higher than what it seemed at first.
Summary
If you make 199,992 元 a year living in the region of Beijing, China, you will be taxed 63,389 元. That means that your net pay will be 136,603 元 per year, or 11,384 元 per month. Your average tax rate is 31.7% and your marginal tax rate is 50.1%. 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 50.11 元, hence, your net pay will only increase by 49.89 元.
Bonus Example
A 1,000 元 bonus will generate an extra 499 元 of net incomes. A 5,000 元 bonus will generate an extra 2,495 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 143875
28.1%
1
Guangzhou
CNY 137095
31.4%
2
Beijing
CNY 136603
31.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 165151
17.4%
1
Canada
CNY 147967
26.0%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 157629
21.2%
1
Angola
CNY 146745
26.6%
2
Mozambique
CNY 145959
27.0%
3
Kenya
CNY 143652
28.2%
4
Ghana
CNY 139495
30.3%
5
Ivory Coast
CNY 139089
30.5%
6
Morocco
CNY 137505
31.2%
7
Nigeria
CNY 136932
31.5%
8
Uganda
CNY 132117
33.9%
9
Cameroon
CNY 130662
34.7%
10
Senegal
CNY 128253
35.9%
11
Zambia
CNY 125103
37.5%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 189992
5.0%
1
Qatar
CNY 189992
5.0%
2
Bahrain
CNY 183993
8.0%
3
Oman
CNY 183993
8.0%
4
Saudi Arabia
CNY 179993
10.0%
5
Kuwait
CNY 177993
11.0%
6
Israel
CNY 168037
16.0%
7
Egypt
CNY 151989
24.0%
8
Lebanon
CNY 151360
24.3%
9
Turkey
CNY 117861
41.1%
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.