Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
46 元
Income Tax
- 3.05 元
Housing Fund
- 5.52 元
Pension
- 3.68 元
Medical Insurance
- 0.92 元
Unemployment
- 0.23 元
Total tax
- 13.40 元
Net pay
* 32.60 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
32.60 元
Net pay
18.10 元
Tax the employer pays
13.40 元
Tax you pay
Total tax paid
31.50 元
Did you know your employer also pays tax on your salary? It costs the employer 18.10 元 to pay you 46 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 95,680 元 a year living in the region of Beijing, China, you will be taxed 27,863 元. That means that your net pay will be 67,817 元 per year, or 5,651 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 72122
24.6%
1
Guangzhou
CNY 68075
28.9%
2
Beijing
CNY 67817
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 85762
10.4%
1
Canada
CNY 72754
24.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 93835
1.9%
1
Hong Kong
CNY 90896
5.0%
2
Thailand
CNY 89106
6.9%
3
Taiwan
CNY 87211
8.9%
4
Pakistan
CNY 84478
11.7%
5
South Korea
CNY 83761
12.5%
6
Malaysia
CNY 82230
14.1%
7
New Zealand
CNY 81822
14.5%
8
Indonesia
CNY 81589
14.7%
9
Philippines
CNY 78896
17.5%
10
Japan
CNY 77748
18.7%
11
Singapore
CNY 76551
20.0%
12
Kazakhstan
CNY 75783
20.8%
13
Vietnam
CNY 74158
22.5%
14
India
CNY 71064
25.7%
15
China
CNY 67817
29.1%
16
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 90896
5.0%
1
Qatar
CNY 90896
5.0%
2
Bahrain
CNY 88026
8.0%
3
Oman
CNY 88026
8.0%
4
Saudi Arabia
CNY 86112
10.0%
5
Kuwait
CNY 85155
11.0%
6
Israel
CNY 83098
13.2%
7
Egypt
CNY 73755
22.9%
8
Lebanon
CNY 73126
23.6%
9
Turkey
CNY 52913
44.7%
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.