Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
347,204 元
Income Tax
- 42,164 元
Housing Fund
- 41,664 元
Pension
- 26,909 元
Medical Insurance
- 6,727 元
Unemployment
- 1,682 元
Total tax
- 119,147 元
Net pay
* 228,057 元
Marginal tax rate
31.1%
Average tax rate
34.3%
65.7%
Net pay
34.3%
Total tax
Total tax
Net pay
The Taxberg
228,057 元
Net pay
133,660 元
Tax the employer pays
119,147 元
Tax you pay
Total tax paid
252,806 元
Did you know your employer also pays tax on your salary? It costs the employer 133,660 元 to pay you 347,204 元. In other words, every time you spend 10 元 of your hard-earned money, 7.28 元 goes to the government.
Real tax rate
52.6%
So, with you and the employer both paying tax, what used to be a 34.3% tax rate now rises to 52.6%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 347,204 元 a year living in the region of Beijing, China, you will be taxed 119,147 元. That means that your net pay will be 228,057 元 per year, or 19,005 元 per month. Your average tax rate is 34.3% and your marginal tax rate is 31.1%. 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 31.11 元, hence, your net pay will only increase by 68.89 元.
Bonus Example
A 1,000 元 bonus will generate an extra 689 元 of net incomes. A 5,000 元 bonus will generate an extra 3,445 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 241035
30.6%
1
Guangzhou
CNY 232582
33.0%
2
Beijing
CNY 228057
34.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 274071
21.1%
1
Canada
CNY 247830
28.6%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 312912
9.9%
1
Puerto Rico
CNY 290224
16.4%
2
Costa Rica
CNY 289469
16.6%
3
Chile
CNY 286382
17.5%
4
Ecuador
CNY 276614
20.3%
5
Panama
CNY 274581
20.9%
6
Colombia
CNY 266077
23.4%
7
Peru
CNY 260018
25.1%
8
Brazil
CNY 255778
26.3%
9
Mexico
CNY 253750
26.9%
10
Uruguay
CNY 237114
31.7%
11
Argentina
CNY 225632
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 329844
5.0%
1
Qatar
CNY 329844
5.0%
2
Bahrain
CNY 319428
8.0%
3
Oman
CNY 319428
8.0%
4
Saudi Arabia
CNY 312484
10.0%
5
Kuwait
CNY 309012
11.0%
6
Israel
CNY 273169
21.3%
7
Egypt
CNY 262398
24.4%
8
Lebanon
CNY 261769
24.6%
9
Turkey
CNY 203598
41.4%
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.