Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
232,024 元
Income Tax
- 24,084 元
Housing Fund
- 27,843 元
Pension
- 18,562 元
Medical Insurance
- 4,640 元
Unemployment
- 1,160 元
Total tax
- 76,289 元
Net pay
* 155,735 元
Marginal tax rate
38.0%
Average tax rate
32.9%
67.1%
Net pay
32.9%
Total tax
Total tax
Net pay
Summary
If you make 232,024 元 a year living in the region of Beijing, China, you will be taxed 76,289 元. That means that your net pay will be 155,735 元 per year, or 12,978 元 per month. Your average tax rate is 32.9% 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 165016
28.9%
1
Guangzhou
CNY 156292
32.6%
2
Beijing
CNY 155735
32.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 188851
18.6%
1
Canada
CNY 171494
26.1%
2
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.