Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
7,917 元
Income Tax
- 524 元
Housing Fund
- 950 元
Pension
- 633 元
Medical Insurance
- 158 元
Unemployment
- 39.59 元
Total tax
- 2,305 元
Net pay
* 5,612 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
5,612 元
Net pay
3,115 元
Tax the employer pays
2,305 元
Tax you pay
Total tax paid
5,420 元
Did you know your employer also pays tax on your salary? It costs the employer 3,115 元 to pay you 7,917 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 95,004 元 a year living in the region of Beijing, China, you will be taxed 27,659 元. That means that your net pay will be 67,345 元 per year, or 5,612 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 71620
24.6%
1
Guangzhou
CNY 67602
28.8%
2
Beijing
CNY 67345
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 85235
10.3%
1
Canada
CNY 72253
24.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 93312
1.8%
1
Hong Kong
CNY 90254
5.0%
2
Thailand
CNY 88498
6.9%
3
Taiwan
CNY 86595
8.9%
4
Pakistan
CNY 83945
11.6%
5
South Korea
CNY 83182
12.4%
6
Malaysia
CNY 81678
14.0%
7
New Zealand
CNY 81274
14.5%
8
Indonesia
CNY 81032
14.7%
9
Philippines
CNY 78409
17.5%
10
Japan
CNY 77199
18.7%
11
Singapore
CNY 76012
20.0%
12
Kazakhstan
CNY 75243
20.8%
13
Vietnam
CNY 73674
22.5%
14
India
CNY 70680
25.6%
15
China
CNY 67345
29.1%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 90254
5.0%
1
Qatar
CNY 90254
5.0%
2
Bahrain
CNY 87404
8.0%
3
Oman
CNY 87404
8.0%
4
Saudi Arabia
CNY 85504
10.0%
5
Kuwait
CNY 84554
11.0%
6
Israel
CNY 82511
13.2%
7
Egypt
CNY 73248
22.9%
8
Lebanon
CNY 72619
23.6%
9
Turkey
CNY 52656
44.6%
10
Show more
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.