Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
7,107 元
Income Tax
- 461 元
Housing Fund
- 853 元
Pension
- 569 元
Medical Insurance
- 142 元
Unemployment
- 35.54 元
Total tax
- 2,060 元
Net pay
* 5,047 元
Marginal tax rate
30.3%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
The Taxberg
5,047 元
Net pay
2,797 元
Tax the employer pays
2,060 元
Tax you pay
Total tax paid
4,856 元
Did you know your employer also pays tax on your salary? It costs the employer 2,797 元 to pay you 7,107 元. In other words, every time you spend 10 元 of your hard-earned money, 6.83 元 goes to the government.
Real tax rate
49.0%
So, with you and the employer both paying tax, what used to be a 29% tax rate now rises to 49.0%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 85,284 元 a year living in the region of Beijing, China, you will be taxed 24,718 元. That means that your net pay will be 60,566 元 per year, or 5,047 元 per month. Your average tax rate is 29.0% 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 64403
24.5%
1
Guangzhou
CNY 60796
28.7%
2
Beijing
CNY 60566
29.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 76828
9.9%
1
Canada
CNY 65048
23.7%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 75671
11.3%
1
Morocco
CNY 65990
22.6%
2
Mozambique
CNY 65386
23.3%
3
Ivory Coast
CNY 63865
25.1%
4
Kenya
CNY 63356
25.7%
5
Angola
CNY 63282
25.8%
6
Ghana
CNY 62342
26.9%
7
Cameroon
CNY 61349
28.1%
8
Nigeria
CNY 58907
30.9%
9
Uganda
CNY 57557
32.5%
10
Senegal
CNY 57268
32.9%
11
Zambia
CNY 54558
36.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 81020
5.0%
1
Qatar
CNY 81020
5.0%
2
Bahrain
CNY 78461
8.0%
3
Oman
CNY 78461
8.0%
4
Saudi Arabia
CNY 76756
10.0%
5
Kuwait
CNY 75903
11.0%
6
Israel
CNY 74069
13.2%
7
Egypt
CNY 65958
22.7%
8
Lebanon
CNY 65329
23.4%
9
Turkey
CNY 48424
43.2%
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.