Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
67,992 元
Income Tax
- 4,189 元
Housing Fund
- 8,159 元
Pension
- 5,439 元
Medical Insurance
- 1,360 元
Unemployment
- 340 元
Total tax
- 19,488 元
Net pay
* 48,504 元
Marginal tax rate
30.3%
Average tax rate
28.7%
71.3%
Net pay
28.7%
Total tax
Total tax
Net pay
The Taxberg
48,504 元
Net pay
26,755 元
Tax the employer pays
19,488 元
Tax you pay
Total tax paid
46,242 元
Did you know your employer also pays tax on your salary? It costs the employer 26,755 元 to pay you 67,992 元. In other words, every time you spend 10 元 of your hard-earned money, 6.80 元 goes to the government.
Real tax rate
48.8%
So, with you and the employer both paying tax, what used to be a 28.7% tax rate now rises to 48.8%, meaning your real tax rate is actually 20.1% higher than what it seemed at first.
Summary
If you make 67,992 元 a year living in the region of Beijing, China, you will be taxed 19,488 元. That means that your net pay will be 48,504 元 per year, or 4,042 元 per month. Your average tax rate is 28.7% 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 51564
24.2%
1
Guangzhou
CNY 48688
28.4%
2
Beijing
CNY 48504
28.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 61639
9.3%
1
Canada
CNY 52229
23.2%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 62595
7.9%
1
Colombia
CNY 62553
8.0%
2
Ecuador
CNY 61567
9.5%
3
Guatemala
CNY 61473
9.6%
4
Costa Rica
CNY 60853
10.5%
5
Panama
CNY 60513
11.0%
6
Peru
CNY 59408
12.6%
7
Mexico
CNY 57848
14.9%
8
Brazil
CNY 56828
16.4%
9
Chile
CNY 56025
17.6%
10
Uruguay
CNY 54326
20.1%
11
Argentina
CNY 44145
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 61652
9.3%
1
Morocco
CNY 54836
19.4%
2
Mozambique
CNY 52935
22.1%
3
Ivory Coast
CNY 51952
23.6%
4
Kenya
CNY 51271
24.6%
5
Cameroon
CNY 51268
24.6%
6
Angola
CNY 50648
25.5%
7
Ghana
CNY 50087
26.3%
8
Nigeria
CNY 47145
30.7%
9
Uganda
CNY 46317
31.9%
10
Senegal
CNY 46098
32.2%
11
Zambia
CNY 44422
34.7%
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.