Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
5,351 元
Income Tax
- 351 元
Housing Fund
- 375 元
Pension
- 428 元
Medical Insurance
- 107 元
Unemployment
- 26.76 元
Total tax
- 1,288 元
Net pay
* 4,063 元
Marginal tax rate
25.8%
Average tax rate
24.1%
75.9%
Net pay
24.1%
Total tax
Total tax
Net pay
The Taxberg
4,063 元
Net pay
1,864 元
Tax the employer pays
1,288 元
Tax you pay
Total tax paid
3,152 元
Did you know your employer also pays tax on your salary? It costs the employer 1,864 元 to pay you 5,351 元. In other words, every time you spend 10 元 of your hard-earned money, 5.89 元 goes to the government.
Real tax rate
43.7%
So, with you and the employer both paying tax, what used to be a 24.1% tax rate now rises to 43.7%, meaning your real tax rate is actually 19.6% higher than what it seemed at first.
Summary
If you make 64,212 元 a year living in the region of Shanghai, China, you will be taxed 15,455 元. That means that your net pay will be 48,757 元 per year, or 4,063 元 per month. Your average tax rate is 24.1% and your marginal tax rate is 25.8%. 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 25.75 元, hence, your net pay will only increase by 74.25 元.
Bonus Example
A 1,000 元 bonus will generate an extra 743 元 of net incomes. A 5,000 元 bonus will generate an extra 3,713 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 48757
24.1%
1
Guangzhou
CNY 46041
28.3%
2
Beijing
CNY 45868
28.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 58319
9.2%
1
Canada
CNY 49427
23.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 64212
0.0%
1
Hong Kong
CNY 64212
0.0%
2
Thailand
CNY 60744
5.4%
3
Pakistan
CNY 59471
7.4%
4
Taiwan
CNY 58529
8.9%
5
Malaysia
CNY 56670
11.8%
6
South Korea
CNY 56586
11.9%
7
New Zealand
CNY 56298
12.3%
8
Indonesia
CNY 55644
13.3%
9
Philippines
CNY 55432
13.7%
10
Japan
CNY 52178
18.7%
11
Vietnam
CNY 51418
19.9%
12
Singapore
CNY 51372
20.0%
13
India
CNY 50952
20.7%
14
Kazakhstan
CNY 50856
20.8%
15
China
CNY 45868
28.6%
16
Show more
NOTE* Withholding is calculated based on the Shanghai 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.