Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
5,188 元
Income Tax
- 576 元
Housing Fund
- 623 元
Pension
- 415 元
Medical Insurance
- 104 元
Unemployment
- 25.94 元
Total tax
- 1,743 元
Net pay
* 3,445 元
Marginal tax rate
38.0%
Average tax rate
33.6%
66.4%
Net pay
33.6%
Total tax
Total tax
Net pay
The Taxberg
3,445 元
Net pay
2,041 元
Tax the employer pays
1,743 元
Tax you pay
Total tax paid
3,784 元
Did you know your employer also pays tax on your salary? It costs the employer 2,041 元 to pay you 5,188 元. In other words, every time you spend 10 元 of your hard-earned money, 7.29 元 goes to the government.
Real tax rate
52.3%
So, with you and the employer both paying tax, what used to be a 33.6% tax rate now rises to 52.3%, meaning your real tax rate is actually 18.7% higher than what it seemed at first.
Summary
If you make 269,776 元 a year living in the region of Beijing, China, you will be taxed 90,635 元. That means that your net pay will be 179,141 元 per year, or 14,928 元 per month. Your average tax rate is 33.6% 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 189932
29.6%
1
Guangzhou
CNY 180031
33.3%
2
Beijing
CNY 179141
33.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 216783
19.6%
1
Canada
CNY 196898
27.0%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 243909
9.6%
1
Puerto Rico
CNY 231939
14.0%
2
Costa Rica
CNY 230565
14.5%
3
Ecuador
CNY 223476
17.2%
4
Chile
CNY 217974
19.2%
5
Panama
CNY 216007
19.9%
6
Colombia
CNY 213058
21.0%
7
Peru
CNY 203869
24.4%
8
Mexico
CNY 201797
25.2%
9
Brazil
CNY 199642
26.0%
10
Uruguay
CNY 190097
29.5%
11
Argentina
CNY 175304
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 202074
25.1%
1
Angola
CNY 197513
26.8%
2
Kenya
CNY 192501
28.6%
3
Mozambique
CNY 191319
29.1%
4
Ghana
CNY 185657
31.2%
5
Nigeria
CNY 184399
31.7%
6
Ivory Coast
CNY 182449
32.4%
7
Morocco
CNY 179793
33.4%
8
Uganda
CNY 174168
35.4%
9
Cameroon
CNY 173150
35.8%
10
Senegal
CNY 170123
36.9%
11
Zambia
CNY 168020
37.7%
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.