Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
7,019 元
Income Tax
- 820 元
Housing Fund
- 839 元
Pension
- 521 元
Medical Insurance
- 130 元
Unemployment
- 32.56 元
Total tax
- 2,344 元
Net pay
* 4,675 元
Marginal tax rate
-25.4%
Average tax rate
33.4%
66.6%
Net pay
33.4%
Total tax
Total tax
Net pay
The Taxberg
4,675 元
Net pay
2,621 元
Tax the employer pays
2,344 元
Tax you pay
Total tax paid
4,964 元
Did you know your employer also pays tax on your salary? It costs the employer 2,621 元 to pay you 7,019 元. In other words, every time you spend 10 元 of your hard-earned money, 7.07 元 goes to the government.
Real tax rate
51.5%
So, with you and the employer both paying tax, what used to be a 33.4% tax rate now rises to 51.5%, meaning your real tax rate is actually 18.1% higher than what it seemed at first.
Summary
If you make 364,988 元 a year living in the region of Beijing, China, you will be taxed 121,863 元. That means that your net pay will be 243,125 元 per year, or 20,260 元 per month. Your average tax rate is 33.4% and your marginal tax rate is -25.4%. 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 -25.35 元, hence, your net pay will only increase by 125 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,254 元 of net incomes. A 5,000 元 bonus will generate an extra 6,268 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 255514
30.0%
1
Guangzhou
CNY 247378
32.2%
2
Beijing
CNY 243125
33.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 287212
21.3%
1
Canada
CNY 260274
28.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 328652
10.0%
1
Costa Rica
CNY 302998
17.0%
2
Puerto Rico
CNY 302202
17.2%
3
Chile
CNY 301680
17.4%
4
Panama
CNY 288035
21.1%
5
Ecuador
CNY 287365
21.3%
6
Colombia
CNY 277532
24.0%
7
Peru
CNY 272704
25.3%
8
Brazil
CNY 268671
26.4%
9
Mexico
CNY 265398
27.3%
10
Uruguay
CNY 247914
32.1%
11
Argentina
CNY 237192
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 346739
5.0%
1
Qatar
CNY 346739
5.0%
2
Bahrain
CNY 335789
8.0%
3
Oman
CNY 335789
8.0%
4
Saudi Arabia
CNY 328489
10.0%
5
Kuwait
CNY 324839
11.0%
6
Israel
CNY 285689
21.7%
7
Egypt
CNY 275736
24.5%
8
Lebanon
CNY 275107
24.6%
9
Turkey
CNY 213956
41.4%
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.