Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
320,237 元
Income Tax
- 37,757 元
Housing Fund
- 38,428 元
Pension
- 25,619 元
Medical Insurance
- 6,405 元
Unemployment
- 1,601 元
Total tax
- 109,810 元
Net pay
* 210,427 元
Marginal tax rate
38.0%
Average tax rate
34.3%
65.7%
Net pay
34.3%
Total tax
Total tax
Net pay
The Taxberg
210,427 元
Net pay
126,013 元
Tax the employer pays
109,810 元
Tax you pay
Total tax paid
235,823 元
Did you know your employer also pays tax on your salary? It costs the employer 126,013 元 to pay you 320,237 元. In other words, every time you spend 10 元 of your hard-earned money, 7.36 元 goes to the government.
Real tax rate
52.8%
So, with you and the employer both paying tax, what used to be a 34.3% tax rate now rises to 52.8%, meaning your real tax rate is actually 18.5% higher than what it seemed at first.
Summary
If you make 320,237 元 a year living in the region of Beijing, China, you will be taxed 109,810 元. That means that your net pay will be 210,427 元 per year, or 17,536 元 per month. Your average tax rate is 34.3% 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 223236
30.3%
1
Guangzhou
CNY 214072
33.2%
2
Beijing
CNY 210427
34.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 254119
20.7%
1
Canada
CNY 229613
28.3%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 289044
9.7%
1
Puerto Rico
CNY 271475
15.2%
2
Costa Rica
CNY 268954
16.0%
3
Chile
CNY 263182
17.8%
4
Ecuador
CNY 260030
18.8%
5
Panama
CNY 254181
20.6%
6
Colombia
CNY 248117
22.5%
7
Peru
CNY 240516
24.9%
8
Brazil
CNY 236226
26.2%
9
Mexico
CNY 235719
26.4%
10
Uruguay
CNY 220739
31.1%
11
Argentina
CNY 208104
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 304225
5.0%
1
Qatar
CNY 304225
5.0%
2
Bahrain
CNY 294618
8.0%
3
Oman
CNY 294618
8.0%
4
Saudi Arabia
CNY 288213
10.0%
5
Kuwait
CNY 285011
11.0%
6
Israel
CNY 254184
20.6%
7
Egypt
CNY 242172
24.4%
8
Lebanon
CNY 241544
24.6%
9
Turkey
CNY 187892
41.3%
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.