Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
5,410 元
Income Tax
- 329 元
Housing Fund
- 649 元
Pension
- 433 元
Medical Insurance
- 108 元
Unemployment
- 27.05 元
Total tax
- 1,547 元
Net pay
* 3,863 元
Marginal tax rate
30.3%
Average tax rate
28.6%
71.4%
Net pay
28.6%
Total tax
Total tax
Net pay
The Taxberg
3,863 元
Net pay
2,129 元
Tax the employer pays
1,547 元
Tax you pay
Total tax paid
3,675 元
Did you know your employer also pays tax on your salary? It costs the employer 2,129 元 to pay you 5,410 元. In other words, every time you spend 10 元 of your hard-earned money, 6.79 元 goes to the government.
Real tax rate
48.8%
So, with you and the employer both paying tax, what used to be a 28.6% tax rate now rises to 48.8%, meaning your real tax rate is actually 20.2% higher than what it seemed at first.
Summary
If you make 64,920 元 a year living in the region of Beijing, China, you will be taxed 18,558 元. That means that your net pay will be 46,362 元 per year, or 3,863 元 per month. Your average tax rate is 28.6% 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 49283
24.1%
1
Guangzhou
CNY 46537
28.3%
2
Beijing
CNY 46362
28.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 58941
9.2%
1
Canada
CNY 49952
23.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 64920
0.0%
1
Hong Kong
CNY 64920
0.0%
2
Thailand
CNY 61389
5.4%
3
Pakistan
CNY 60046
7.5%
4
Taiwan
CNY 59174
8.9%
5
Malaysia
CNY 57296
11.7%
6
South Korea
CNY 57204
11.9%
7
New Zealand
CNY 56873
12.4%
8
Indonesia
CNY 56227
13.4%
9
Philippines
CNY 55963
13.8%
10
Japan
CNY 52753
18.7%
11
Vietnam
CNY 51957
20.0%
12
Singapore
CNY 51936
20.0%
13
India
CNY 51428
20.8%
14
Kazakhstan
CNY 51417
20.8%
15
China
CNY 46362
28.6%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 59164
8.9%
1
Morocco
CNY 52846
18.6%
2
Mozambique
CNY 50724
21.9%
3
Ivory Coast
CNY 49835
23.2%
4
Cameroon
CNY 49477
23.8%
5
Kenya
CNY 49149
24.3%
6
Angola
CNY 48398
25.5%
7
Ghana
CNY 47909
26.2%
8
Nigeria
CNY 45056
30.6%
9
Uganda
CNY 44320
31.7%
10
Senegal
CNY 44102
32.1%
11
Zambia
CNY 42686
34.3%
12
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.