Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
100,000 元
Income Tax
- 21,623 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 28,531 元
Net pay
* 71,469 元
Marginal tax rate
43.0%
Average tax rate
28.5%
71.5%
Net pay
28.5%
Total tax
Total tax
Net pay
The Taxberg
71,469 元
Net pay
10,010 元
Tax the employer pays
28,531 元
Tax you pay
Total tax paid
38,541 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 100,000 元. In other words, every time you spend 10 元 of your hard-earned money, 3.85 元 goes to the government.
Real tax rate
35.0%
So, with you and the employer both paying tax, what used to be a 28.5% tax rate now rises to 35.0%, meaning your real tax rate is actually 6.5% higher than what it seemed at first.
Summary
If you make 1,200,000 元 a year living in the region of Guangzhou, China, you will be taxed 342,367 元. That means that your net pay will be 857,633 元 per year, or 71,469 元 per month. Your average tax rate is 28.5% and your marginal tax rate is 43.0%. 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 42.98 元, hence, your net pay will only increase by 57.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 570 元 of net incomes. A 5,000 元 bonus will generate an extra 2,851 元 of net incomes.
Compare average tax
North America
Country 
Net pay
Average tax
Rank
USA
CNY 818290
31.8%
1
Canada
CNY 722952
39.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1030861
14.1%
1
Hong Kong
CNY 1019716
15.0%
2
Singapore
CNY 984769
17.9%
3
Taiwan
CNY 898341
25.1%
4
Thailand
CNY 877756
26.9%
5
China
CNY 858506
28.5%
6
Indonesia
CNY 838052
30.2%
7
Pakistan
CNY 812297
32.3%
8
New Zealand
CNY 808952
32.6%
9
South Korea
CNY 803343
33.1%
10
Japan
CNY 799198
33.4%
11
Malaysia
CNY 797736
33.5%
12
Philippines
CNY 795681
33.7%
13
Vietnam
CNY 791856
34.0%
14
Australia
CNY 774860
35.4%
15
India
CNY 644665
46.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1067706
11.0%
1
Costa Rica
CNY 887357
26.1%
2
Colombia
CNY 878739
26.8%
3
Brazil
CNY 874055
27.2%
4
Chile
CNY 873336
27.2%
5
Uruguay
CNY 871706
27.4%
6
Panama
CNY 849046
29.3%
7
Puerto Rico
CNY 814665
32.1%
8
Mexico
CNY 812843
32.3%
9
Peru
CNY 791932
34.0%
10
Ecuador
CNY 783106
34.7%
11
Argentina
CNY 779950
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 874251
27.2%
1
Kenya
CNY 843658
29.7%
2
Nigeria
CNY 817137
31.9%
3
Ivory Coast
CNY 810187
32.5%
4
Ghana
CNY 801000
33.3%
5
Mozambique
CNY 795965
33.7%
6
Morocco
CNY 743498
38.0%
7
Zambia
CNY 740108
38.3%
8
Cameroon
CNY 739517
38.4%
9
South Africa
CNY 731824
39.0%
10
Senegal
CNY 728257
39.3%
11
Uganda
CNY 685791
42.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1140000
5.0%
1
Qatar
CNY 1140000
5.0%
2
Bahrain
CNY 1123508
6.4%
3
Kuwait
CNY 1123379
6.4%
4
Oman
CNY 1104000
8.0%
5
Saudi Arabia
CNY 1096000
8.7%
6
Egypt
CNY 901995
24.8%
7
Lebanon
CNY 901366
24.9%
8
Israel
CNY 764588
36.3%
9
Turkey
CNY 700275
41.6%
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.