Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
7,997 元
Income Tax
- 530 元
Housing Fund
- 960 元
Pension
- 640 元
Medical Insurance
- 160 元
Unemployment
- 39.99 元
Total tax
- 2,329 元
Net pay
* 5,668 元
Marginal tax rate
30.3%
Average tax rate
29.1%
70.9%
Net pay
29.1%
Total tax
Total tax
Net pay
The Taxberg
5,668 元
Net pay
3,147 元
Tax the employer pays
2,329 元
Tax you pay
Total tax paid
5,476 元
Did you know your employer also pays tax on your salary? It costs the employer 3,147 元 to pay you 7,997 元. In other words, every time you spend 10 元 of your hard-earned money, 6.85 元 goes to the government.
Real tax rate
49.1%
So, with you and the employer both paying tax, what used to be a 29.1% tax rate now rises to 49.1%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 95,964 元 a year living in the region of Beijing, China, you will be taxed 27,949 元. That means that your net pay will be 68,015 元 per year, or 5,668 元 per month. Your average tax rate is 29.1% 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 72333
24.6%
1
Guangzhou
CNY 68274
28.9%
2
Beijing
CNY 68015
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 85983
10.4%
1
Canada
CNY 72965
24.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 94055
2.0%
1
Hong Kong
CNY 91166
5.0%
2
Thailand
CNY 89362
6.9%
3
Taiwan
CNY 87470
8.9%
4
Pakistan
CNY 84701
11.7%
5
South Korea
CNY 84004
12.5%
6
Malaysia
CNY 82462
14.1%
7
New Zealand
CNY 82052
14.5%
8
Indonesia
CNY 81823
14.7%
9
Philippines
CNY 79101
17.6%
10
Japan
CNY 77979
18.7%
11
Singapore
CNY 76777
20.0%
12
Kazakhstan
CNY 76011
20.8%
13
Vietnam
CNY 74361
22.5%
14
India
CNY 71225
25.8%
15
China
CNY 68015
29.1%
16
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 83982
12.5%
1
Mozambique
CNY 73075
23.9%
2
Morocco
CNY 72880
24.1%
3
Angola
CNY 71064
26.0%
4
Ivory Coast
CNY 70981
26.0%
5
Kenya
CNY 70832
26.2%
6
Ghana
CNY 69912
27.2%
7
Cameroon
CNY 67576
29.6%
8
Nigeria
CNY 66172
31.1%
9
Uganda
CNY 64499
32.8%
10
Senegal
CNY 64170
33.1%
11
Zambia
CNY 61126
36.3%
12
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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.