Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
218,148 元
Income Tax
- 21,933 元
Housing Fund
- 26,178 元
Pension
- 17,452 元
Medical Insurance
- 4,363 元
Unemployment
- 1,091 元
Total tax
- 71,016 元
Net pay
* 147,132 元
Marginal tax rate
38.0%
Average tax rate
32.6%
67.4%
Net pay
32.6%
Total tax
Total tax
Net pay
The Taxberg
147,132 元
Net pay
85,841 元
Tax the employer pays
71,016 元
Tax you pay
Total tax paid
156,857 元
Did you know your employer also pays tax on your salary? It costs the employer 85,841 元 to pay you 218,148 元. In other words, every time you spend 10 元 of your hard-earned money, 7.19 元 goes to the government.
Real tax rate
51.6%
So, with you and the employer both paying tax, what used to be a 32.6% tax rate now rises to 51.6%, meaning your real tax rate is actually 19% higher than what it seemed at first.
Summary
If you make 218,148 元 a year living in the region of Beijing, China, you will be taxed 71,016 元. That means that your net pay will be 147,132 元 per year, or 12,261 元 per month. Your average tax rate is 32.6% 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 155858
28.6%
1
Guangzhou
CNY 147655
32.3%
2
Beijing
CNY 147132
32.6%
3
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CNY 193647
11.2%
1
Russia
CNY 189789
13.0%
2
Ireland
CNY 187595
14.0%
3
United Kingdom
CNY 184405
15.5%
4
France
CNY 183121
16.1%
5
Hungary
CNY 177791
18.5%
6
Ukraine
CNY 175609
19.5%
7
Norway
CNY 174349
20.1%
8
Luxembourg
CNY 172958
20.7%
9
Czech Republic
CNY 170775
21.7%
10
Spain
CNY 169829
22.2%
11
Austria
CNY 167969
23.0%
12
Sweden
CNY 155503
28.7%
13
Greece
CNY 154108
29.4%
14
Germany
CNY 151905
30.4%
15
Italy
CNY 149726
31.4%
16
Poland
CNY 148295
32.0%
17
Denmark
CNY 146592
32.8%
18
Finland
CNY 142187
34.8%
19
Netherlands
CNY 137279
37.1%
20
Portugal
CNY 136629
37.4%
21
Romania
CNY 127617
41.5%
22
Belgium
CNY 121403
44.4%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 178584
18.1%
1
Canada
CNY 161207
26.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 204032
6.5%
1
Taiwan
CNY 194503
10.8%
2
Thailand
CNY 190258
12.8%
3
Australia
CNY 188015
13.8%
4
South Korea
CNY 181126
17.0%
5
New Zealand
CNY 179702
17.6%
6
Kazakhstan
CNY 174810
19.9%
7
Indonesia
CNY 172857
20.8%
8
Pakistan
CNY 171745
21.3%
9
Singapore
CNY 171452
21.4%
10
Japan
CNY 169147
22.5%
11
Malaysia
CNY 167959
23.0%
12
Philippines
CNY 162884
25.3%
13
Vietnam
CNY 156705
28.2%
14
China
CNY 147132
32.6%
15
India
CNY 140626
35.5%
16
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.