Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
245,960 元
Income Tax
- 26,244 元
Housing Fund
- 29,515 元
Pension
- 19,677 元
Medical Insurance
- 4,919 元
Unemployment
- 1,230 元
Total tax
- 81,585 元
Net pay
* 164,375 元
Marginal tax rate
38.0%
Average tax rate
33.2%
66.8%
Net pay
33.2%
Total tax
Total tax
Net pay
The Taxberg
164,375 元
Net pay
96,785 元
Tax the employer pays
81,585 元
Tax you pay
Total tax paid
178,370 元
Did you know your employer also pays tax on your salary? It costs the employer 96,785 元 to pay you 245,960 元. In other words, every time you spend 10 元 of your hard-earned money, 7.25 元 goes to the government.
Real tax rate
52.0%
So, with you and the employer both paying tax, what used to be a 33.2% tax rate now rises to 52.0%, meaning your real tax rate is actually 18.8% higher than what it seemed at first.
Summary
If you make 245,960 元 a year living in the region of Beijing, China, you will be taxed 81,585 元. That means that your net pay will be 164,375 元 per year, or 13,698 元 per month. Your average tax rate is 33.2% 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 174214
29.2%
1
Guangzhou
CNY 164966
32.9%
2
Beijing
CNY 164375
33.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 199162
19.0%
1
Canada
CNY 181046
26.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 228137
7.3%
1
Taiwan
CNY 218546
11.2%
2
Thailand
CNY 211135
14.2%
3
Australia
CNY 206232
16.2%
4
South Korea
CNY 202630
17.6%
5
New Zealand
CNY 198783
19.2%
6
Kazakhstan
CNY 197338
19.8%
7
Indonesia
CNY 192505
21.7%
8
Singapore
CNY 191716
22.1%
9
Pakistan
CNY 190519
22.5%
10
Japan
CNY 188100
23.5%
11
Malaysia
CNY 186003
24.4%
12
Philippines
CNY 181474
26.2%
13
Vietnam
CNY 174129
29.2%
14
China
CNY 164375
33.2%
15
India
CNY 156423
36.4%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 233662
5.0%
1
Qatar
CNY 233662
5.0%
2
Bahrain
CNY 226283
8.0%
3
Oman
CNY 226283
8.0%
4
Saudi Arabia
CNY 221364
10.0%
5
Kuwait
CNY 218904
11.0%
6
Israel
CNY 201893
17.9%
7
Egypt
CNY 186465
24.2%
8
Lebanon
CNY 185836
24.4%
9
Turkey
CNY 144633
41.2%
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.