Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
5,000 元
Income Tax
- 298 元
Housing Fund
- 600 元
Pension
- 400 元
Medical Insurance
- 100 元
Unemployment
- 25 元
Total tax
- 1,423 元
Net pay
* 3,578 元
Marginal tax rate
30.3%
Average tax rate
28.5%
71.6%
Net pay
28.5%
Total tax
Total tax
Net pay
The Taxberg
3,578 元
Net pay
1,968 元
Tax the employer pays
1,423 元
Tax you pay
Total tax paid
3,390 元
Did you know your employer also pays tax on your salary? It costs the employer 1,968 元 to pay you 5,000 元. In other words, every time you spend 10 元 of your hard-earned money, 6.78 元 goes to the government.
Real tax rate
48.7%
So, with you and the employer both paying tax, what used to be a 28.5% tax rate now rises to 48.7%, meaning your real tax rate is actually 20.2% higher than what it seemed at first.
Summary
If you make 60,000 元 a year living in the region of Beijing, China, you will be taxed 17,070 元. That means that your net pay will be 42,930 元 per year, or 3,578 元 per month. Your average tax rate is 28.5% and your marginal tax rate is 30.3%. 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 30.25 元, hence, your net pay will only increase by 69.75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 698 元 of net incomes. A 5,000 元 bonus will generate an extra 3,488 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 45630
24.0%
1
Guangzhou
CNY 43092
28.2%
2
Beijing
CNY 42930
28.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 54619
9.0%
1
Canada
CNY 46305
22.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 60000
0.0%
1
Hong Kong
CNY 60000
0.0%
2
Thailand
CNY 56782
5.4%
3
Pakistan
CNY 55933
6.8%
4
Taiwan
CNY 54689
8.9%
5
Malaysia
CNY 52951
11.8%
6
South Korea
CNY 52908
11.8%
7
New Zealand
CNY 52866
11.9%
8
Philippines
CNY 52274
12.9%
9
Indonesia
CNY 52171
13.1%
10
Japan
CNY 48755
18.7%
11
Vietnam
CNY 48214
19.6%
12
India
CNY 48122
19.8%
13
Singapore
CNY 48019
20.0%
14
Kazakhstan
CNY 47520
20.8%
15
China
CNY 42930
28.5%
16
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 55179
8.0%
1
Morocco
CNY 49602
17.3%
2
Mozambique
CNY 47181
21.4%
3
Ivory Coast
CNY 46445
22.6%
4
Cameroon
CNY 46379
22.7%
5
Kenya
CNY 45751
23.8%
6
Angola
CNY 44795
25.3%
7
Ghana
CNY 44422
26.0%
8
Nigeria
CNY 41709
30.5%
9
Uganda
CNY 41122
31.5%
10
Senegal
CNY 40904
31.8%
11
Zambia
CNY 39906
33.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 57000
5.0%
1
Qatar
CNY 57000
5.0%
2
Bahrain
CNY 55200
8.0%
3
Oman
CNY 55200
8.0%
4
Saudi Arabia
CNY 54000
10.0%
5
Kuwait
CNY 53400
11.0%
6
Israel
CNY 52110
13.2%
7
Egypt
CNY 46952
21.8%
8
Lebanon
CNY 46366
22.7%
9
Turkey
CNY 35721
40.5%
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.