Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
380,120 元
Income Tax
- 37,450 元
Housing Fund
- 45,019 元
Pension
- 27,092 元
Medical Insurance
- 6,773 元
Unemployment
- 1,693 元
Total tax
- 118,028 元
Net pay
* 262,092 元
Marginal tax rate
-25.3%
Average tax rate
31.1%
68.9%
Net pay
31.1%
Total tax
Total tax
Net pay
The Taxberg
262,092 元
Net pay
137,641 元
Tax the employer pays
118,028 元
Tax you pay
Total tax paid
255,668 元
Did you know your employer also pays tax on your salary? It costs the employer 137,641 元 to pay you 380,120 元. In other words, every time you spend 10 元 of your hard-earned money, 6.73 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 31.1% tax rate now rises to 49.4%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 380,120 元 a year living in the region of Beijing, China, you will be taxed 118,028 元. That means that your net pay will be 262,092 元 per year, or 21,841 元 per month. Your average tax rate is 31.1% and your marginal tax rate is -25.3%. 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 -25.34 元, hence, your net pay will only increase by 125 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,253 元 of net incomes. A 5,000 元 bonus will generate an extra 6,267 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 273819
28.0%
1
Guangzhou
CNY 265618
30.1%
2
Beijing
CNY 262092
31.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 298324
21.5%
1
Canada
CNY 270465
28.9%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 342045
10.0%
1
Chile
CNY 314769
17.2%
2
Costa Rica
CNY 314510
17.3%
3
Puerto Rico
CNY 312393
17.8%
4
Panama
CNY 299482
21.2%
5
Ecuador
CNY 297641
21.7%
6
Colombia
CNY 287027
24.5%
7
Peru
CNY 283296
25.5%
8
Brazil
CNY 279642
26.4%
9
Mexico
CNY 275267
27.6%
10
Uruguay
CNY 257102
32.4%
11
Argentina
CNY 247028
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 277788
26.9%
1
Kenya
CNY 269742
29.0%
2
South Africa
CNY 268354
29.4%
3
Mozambique
CNY 263043
30.8%
4
Nigeria
CNY 259455
31.7%
5
Ghana
CNY 258650
32.0%
6
Ivory Coast
CNY 251136
33.9%
7
Morocco
CNY 246660
35.1%
8
Cameroon
CNY 240333
36.8%
9
Senegal
CNY 236329
37.8%
10
Zambia
CNY 235882
38.0%
11
Uganda
CNY 234857
38.2%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 361114
5.0%
1
Qatar
CNY 361114
5.0%
2
Bahrain
CNY 349710
8.0%
3
Oman
CNY 349710
8.0%
4
Saudi Arabia
CNY 342108
10.0%
5
Kuwait
CNY 338307
11.0%
6
Israel
CNY 295706
22.2%
7
Egypt
CNY 287085
24.5%
8
Lebanon
CNY 286456
24.6%
9
Turkey
CNY 222769
41.4%
10
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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.