Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
100,013 元
Income Tax
- 21,629 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 28,536 元
Net pay
* 71,477 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
71,477 元
Net pay
10,010 元
Tax the employer pays
28,536 元
Tax you pay
Total tax paid
38,546 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 100,013 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 1,200,156 元 a year living in the region of Guangzhou, China, you will be taxed 342,434 元. That means that your net pay will be 857,722 元 per year, or 71,477 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
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 872860
27.3%
1
Beijing
CNY 858595
28.5%
2
Guangzhou
CNY 857722
28.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 818395
31.8%
1
Canada
CNY 723027
39.8%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1067844
11.0%
1
Costa Rica
CNY 887462
26.1%
2
Colombia
CNY 878853
26.8%
3
Brazil
CNY 874168
27.2%
4
Chile
CNY 873438
27.2%
5
Uruguay
CNY 871818
27.4%
6
Panama
CNY 849151
29.3%
7
Puerto Rico
CNY 814767
32.1%
8
Mexico
CNY 812945
32.3%
9
Peru
CNY 792027
34.0%
10
Ecuador
CNY 783195
34.7%
11
Argentina
CNY 780051
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1140148
5.0%
1
Qatar
CNY 1140148
5.0%
2
Bahrain
CNY 1123662
6.4%
3
Kuwait
CNY 1123535
6.4%
4
Oman
CNY 1104144
8.0%
5
Saudi Arabia
CNY 1096156
8.7%
6
Egypt
CNY 902112
24.8%
7
Lebanon
CNY 901483
24.9%
8
Israel
CNY 764673
36.3%
9
Turkey
CNY 700366
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.