Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
10,000 元
Income Tax
- 688 元
Housing Fund
- 1,200 元
Pension
- 800 元
Medical Insurance
- 200 元
Unemployment
- 20 元
Total tax
- 2,908 元
Net pay
* 7,092 元
Marginal tax rate
30.0%
Average tax rate
29.1%
70.9%
Net pay
29.1%
Total tax
Total tax
Net pay
The Taxberg
7,092 元
Net pay
3,331 元
Tax the employer pays
2,908 元
Tax you pay
Total tax paid
6,239 元
Did you know your employer also pays tax on your salary? It costs the employer 3,331 元 to pay you 10,000 元. In other words, every time you spend 10 元 of your hard-earned money, 6.24 元 goes to the government.
Real tax rate
46.8%
So, with you and the employer both paying tax, what used to be a 29.1% tax rate now rises to 46.8%, meaning your real tax rate is actually 17.7% higher than what it seemed at first.
Summary
If you make 120,000 元 a year living in the region of Guangzhou, China, you will be taxed 34,896 元. That means that your net pay will be 85,104 元 per year, or 7,092 元 per month. Your average tax rate is 29.1% and your marginal tax rate is 30.0%. 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 29.98 元, hence, your net pay will only increase by 70.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,501 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 90180
24.9%
1
Guangzhou
CNY 85104
29.1%
2
Beijing
CNY 84780
29.4%
3
Europe
Country 
Net pay
Average tax
Rank
Ireland
CNY 118984
0.9%
1
United Kingdom
CNY 118775
1.0%
2
Switzerland
CNY 111268
7.3%
3
Spain
CNY 106891
10.9%
4
France
CNY 105129
12.4%
5
Norway
CNY 104470
12.9%
6
Russia
CNY 104400
13.0%
7
Luxembourg
CNY 102700
14.4%
8
Austria
CNY 101430
15.5%
9
Czech Republic
CNY 98145
18.2%
10
Hungary
CNY 97800
18.5%
11
Italy
CNY 97666
18.6%
12
Ukraine
CNY 96600
19.5%
13
Germany
CNY 95267
20.6%
14
Greece
CNY 90378
24.7%
15
Sweden
CNY 89731
25.2%
16
Poland
CNY 85623
28.7%
17
Portugal
CNY 81785
31.9%
18
Finland
CNY 80963
32.5%
19
Denmark
CNY 80297
33.1%
20
Belgium
CNY 79594
33.7%
21
Netherlands
CNY 75515
37.1%
22
Romania
CNY 70200
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 104667
12.8%
1
Canada
CNY 89801
25.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 113941
5.1%
1
Australia
CNY 112592
6.2%
2
Thailand
CNY 110260
8.1%
3
Taiwan
CNY 109394
8.8%
4
South Korea
CNY 104276
13.1%
5
Pakistan
CNY 102794
14.3%
6
New Zealand
CNY 101548
15.4%
7
Malaysia
CNY 101018
15.8%
8
Indonesia
CNY 100976
15.9%
9
Japan
CNY 96938
19.2%
10
Philippines
CNY 96279
19.8%
11
Singapore
CNY 95794
20.2%
12
Kazakhstan
CNY 95310
20.6%
13
Vietnam
CNY 91455
23.8%
14
India
CNY 84878
29.3%
15
China
CNY 84780
29.4%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 108555
9.5%
1
Guatemala
CNY 108494
9.6%
2
Costa Rica
CNY 107400
10.5%
3
Ecuador
CNY 107103
10.8%
4
Colombia
CNY 105751
11.9%
5
Panama
CNY 102701
14.4%
6
Chile
CNY 97737
18.6%
7
Mexico
CNY 97186
19.0%
8
Peru
CNY 92948
22.5%
9
Uruguay
CNY 92839
22.6%
10
Brazil
CNY 91055
24.1%
11
Argentina
CNY 77950
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 101769
15.2%
1
Mozambique
CNY 90381
24.7%
2
Angola
CNY 88551
26.2%
3
Morocco
CNY 88385
26.4%
4
Kenya
CNY 87658
27.0%
5
Ivory Coast
CNY 86802
27.7%
6
Ghana
CNY 86580
27.9%
7
Nigeria
CNY 82521
31.2%
8
Cameroon
CNY 81986
31.7%
9
Uganda
CNY 80122
33.2%
10
Senegal
CNY 79312
33.9%
11
Zambia
CNY 75908
36.7%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 114000
5.0%
1
Qatar
CNY 114000
5.0%
2
Bahrain
CNY 110400
8.0%
3
Oman
CNY 110400
8.0%
4
Saudi Arabia
CNY 108000
10.0%
5
Kuwait
CNY 106800
11.0%
6
Israel
CNY 104220
13.2%
7
Egypt
CNY 91995
23.3%
8
Lebanon
CNY 91366
23.9%
9
Turkey
CNY 68014
43.3%
10
Show more
NOTE* Withholding is calculated based on the Guangzhou 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.