Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
188,808 元
Income Tax
- 15,302 元
Housing Fund
- 22,657 元
Pension
- 15,105 元
Medical Insurance
- 3,776 元
Unemployment
- 944 元
Total tax
- 57,784 元
Net pay
* 131,024 元
Marginal tax rate
50.1%
Average tax rate
30.6%
69.4%
Net pay
30.6%
Total tax
Total tax
Net pay
The Taxberg
131,024 元
Net pay
74,296 元
Tax the employer pays
57,784 元
Tax you pay
Total tax paid
132,080 元
Did you know your employer also pays tax on your salary? It costs the employer 74,296 元 to pay you 188,808 元. In other words, every time you spend 10 元 of your hard-earned money, 7 元 goes to the government.
Real tax rate
50.2%
So, with you and the employer both paying tax, what used to be a 30.6% tax rate now rises to 50.2%, meaning your real tax rate is actually 19.6% higher than what it seemed at first.
Summary
If you make 188,808 元 a year living in the region of Beijing, China, you will be taxed 57,784 元. That means that your net pay will be 131,024 元 per year, or 10,919 元 per month. Your average tax rate is 30.6% 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 50.12 元, hence, your net pay will only increase by 49.88 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 2,494 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 136493
27.7%
1
Guangzhou
CNY 131513
30.3%
2
Beijing
CNY 131024
30.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 156876
16.9%
1
Canada
CNY 140012
25.8%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 150224
20.4%
1
Angola
CNY 138609
26.6%
2
Mozambique
CNY 138569
26.6%
3
Kenya
CNY 135823
28.1%
4
Ghana
CNY 132097
30.0%
5
Ivory Coast
CNY 131948
30.1%
6
Morocco
CNY 130728
30.8%
7
Nigeria
CNY 129324
31.5%
8
Uganda
CNY 124847
33.9%
9
Cameroon
CNY 123852
34.4%
10
Senegal
CNY 121542
35.6%
11
Zambia
CNY 118225
37.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 179368
5.0%
1
Qatar
CNY 179368
5.0%
2
Bahrain
CNY 173703
8.0%
3
Oman
CNY 173703
8.0%
4
Saudi Arabia
CNY 169927
10.0%
5
Kuwait
CNY 168039
11.0%
6
Israel
CNY 159573
15.5%
7
Egypt
CNY 143601
23.9%
8
Lebanon
CNY 142972
24.3%
9
Turkey
CNY 111280
41.1%
10
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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.