Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,945 元
Income Tax
- 381 元
Housing Fund
- 473 元
Pension
- 316 元
Medical Insurance
- 78.90 元
Unemployment
- 19.73 元
Total tax
- 1,269 元
Net pay
* 2,676 元
Marginal tax rate
50.1%
Average tax rate
32.2%
67.8%
Net pay
32.2%
Total tax
Total tax
Net pay
The Taxberg
2,676 元
Net pay
1,552 元
Tax the employer pays
1,269 元
Tax you pay
Total tax paid
2,821 元
Did you know your employer also pays tax on your salary? It costs the employer 1,552 元 to pay you 3,945 元. In other words, every time you spend 10 元 of your hard-earned money, 7.15 元 goes to the government.
Real tax rate
51.3%
So, with you and the employer both paying tax, what used to be a 32.2% tax rate now rises to 51.3%, meaning your real tax rate is actually 19.1% higher than what it seemed at first.
Summary
If you make 205,140 元 a year living in the region of Beijing, China, you will be taxed 65,969 元. That means that your net pay will be 139,171 元 per year, or 11,598 元 per month. Your average tax rate is 32.2% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 147272
28.2%
1
Guangzhou
CNY 139665
31.9%
2
Beijing
CNY 139171
32.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 168959
17.6%
1
Canada
CNY 151629
26.1%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 161038
21.5%
1
Angola
CNY 150490
26.6%
2
Mozambique
CNY 149306
27.2%
3
Kenya
CNY 147256
28.2%
4
Ghana
CNY 142900
30.3%
5
Ivory Coast
CNY 142376
30.6%
6
Morocco
CNY 140625
31.5%
7
Nigeria
CNY 140433
31.5%
8
Uganda
CNY 135463
34.0%
9
Cameroon
CNY 133796
34.8%
10
Senegal
CNY 131341
36.0%
11
Zambia
CNY 128269
37.5%
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.