Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
38 元
Income Tax
- 2.43 元
Housing Fund
- 4.56 元
Pension
- 3.04 元
Medical Insurance
- 0.76 元
Unemployment
- 0.19 元
Total tax
- 10.98 元
Net pay
* 27.02 元
Marginal tax rate
30.3%
Average tax rate
28.9%
71.1%
Net pay
28.9%
Total tax
Total tax
Net pay
The Taxberg
27.02 元
Net pay
14.95 元
Tax the employer pays
10.98 元
Tax you pay
Total tax paid
25.93 元
Did you know your employer also pays tax on your salary? It costs the employer 14.95 元 to pay you 38 元. In other words, every time you spend 10 元 of your hard-earned money, 6.82 元 goes to the government.
Real tax rate
49.0%
So, with you and the employer both paying tax, what used to be a 28.9% tax rate now rises to 49.0%, meaning your real tax rate is actually 20.1% higher than what it seemed at first.
Summary
If you make 79,040 元 a year living in the region of Beijing, China, you will be taxed 22,830 元. That means that your net pay will be 56,210 元 per year, or 4,684 元 per month. Your average tax rate is 28.9% 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 59767
24.4%
1
Guangzhou
CNY 56424
28.6%
2
Beijing
CNY 56210
28.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 71344
9.7%
1
Canada
CNY 60419
23.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 79040
0.0%
1
Hong Kong
CNY 77669
1.7%
2
Thailand
CNY 74130
6.2%
3
Taiwan
CNY 72044
8.9%
4
Pakistan
CNY 71345
9.7%
5
South Korea
CNY 69503
12.1%
6
Malaysia
CNY 69100
12.6%
7
New Zealand
CNY 68325
13.6%
8
Indonesia
CNY 67869
14.1%
9
Philippines
CNY 66553
15.8%
10
Japan
CNY 64227
18.7%
11
Singapore
CNY 63240
20.0%
12
Kazakhstan
CNY 62600
20.8%
13
Vietnam
CNY 62244
21.3%
14
India
CNY 60916
22.9%
15
China
CNY 56210
28.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 72798
7.9%
1
Colombia
CNY 72717
8.0%
2
Ecuador
CNY 71571
9.5%
3
Guatemala
CNY 71461
9.6%
4
Costa Rica
CNY 70741
10.5%
5
Panama
CNY 70346
11.0%
6
Mexico
CNY 66230
16.2%
7
Chile
CNY 65129
17.6%
8
Brazil
CNY 64136
18.9%
9
Uruguay
CNY 63153
20.1%
10
Peru
CNY 62126
21.4%
11
Argentina
CNY 51326
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 70601
10.7%
1
Morocco
CNY 61962
21.6%
2
Mozambique
CNY 60890
23.0%
3
Ivory Coast
CNY 59563
24.6%
4
Kenya
CNY 58986
25.4%
5
Angola
CNY 58733
25.7%
6
Ghana
CNY 57917
26.7%
7
Cameroon
CNY 57709
27.0%
8
Nigeria
CNY 54660
30.8%
9
Uganda
CNY 53498
32.3%
10
Senegal
CNY 53280
32.6%
11
Zambia
CNY 50718
35.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 75088
5.0%
1
Qatar
CNY 75088
5.0%
2
Bahrain
CNY 72717
8.0%
3
Oman
CNY 72717
8.0%
4
Saudi Arabia
CNY 71136
10.0%
5
Kuwait
CNY 70346
11.0%
6
Israel
CNY 68646
13.2%
7
Egypt
CNY 61275
22.5%
8
Lebanon
CNY 60646
23.3%
9
Turkey
CNY 45287
42.7%
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.