Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
100,384 元
Income Tax
- 21,788 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 28,696 元
Net pay
* 71,688 元
Marginal tax rate
43.0%
Average tax rate
28.6%
71.4%
Net pay
28.6%
Total tax
Total tax
Net pay
The Taxberg
71,688 元
Net pay
10,010 元
Tax the employer pays
28,696 元
Tax you pay
Total tax paid
38,706 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 100,384 元. In other words, every time you spend 10 元 of your hard-earned money, 3.86 元 goes to the government.
Real tax rate
35.1%
So, with you and the employer both paying tax, what used to be a 28.6% tax rate now rises to 35.1%, meaning your real tax rate is actually 6.5% higher than what it seemed at first.
Summary
If you make 1,204,608 元 a year living in the region of Guangzhou, China, you will be taxed 344,347 元. That means that your net pay will be 860,261 元 per year, or 71,688 元 per month. Your average tax rate is 28.6% 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
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1048009
13.0%
1
Hungary
CNY 981756
18.5%
2
Ukraine
CNY 969709
19.5%
3
Czech Republic
CNY 919914
23.6%
4
Switzerland
CNY 871746
27.6%
5
United Kingdom
CNY 769059
36.2%
6
France
CNY 744075
38.2%
7
Norway
CNY 734413
39.0%
8
Spain
CNY 728767
39.5%
9
Austria
CNY 718836
40.3%
10
Poland
CNY 713236
40.8%
11
Denmark
CNY 710237
41.0%
12
Romania
CNY 704696
41.5%
13
Greece
CNY 689436
42.8%
14
Ireland
CNY 685256
43.1%
15
Netherlands
CNY 674641
44.0%
16
Sweden
CNY 671387
44.3%
17
Luxembourg
CNY 647763
46.2%
18
Germany
CNY 646731
46.3%
19
Italy
CNY 599158
50.3%
20
Finland
CNY 554177
54.0%
21
Portugal
CNY 528360
56.1%
22
Belgium
CNY 489554
59.4%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 821389
31.8%
1
Canada
CNY 725141
39.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1035008
14.1%
1
Hong Kong
CNY 1023540
15.0%
2
Singapore
CNY 988483
17.9%
3
Taiwan
CNY 901168
25.2%
4
Thailand
CNY 880785
26.9%
5
China
CNY 861132
28.5%
6
Indonesia
CNY 841167
30.2%
7
Pakistan
CNY 815292
32.3%
8
New Zealand
CNY 811762
32.6%
9
South Korea
CNY 805934
33.1%
10
Japan
CNY 801916
33.4%
11
Malaysia
CNY 800639
33.5%
12
Philippines
CNY 798546
33.7%
13
Vietnam
CNY 794851
34.0%
14
Australia
CNY 777302
35.5%
15
India
CNY 647067
46.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1071784
11.0%
1
Costa Rica
CNY 890450
26.1%
2
Colombia
CNY 882095
26.8%
3
Brazil
CNY 877395
27.2%
4
Chile
CNY 876331
27.3%
5
Uruguay
CNY 874994
27.4%
6
Panama
CNY 852122
29.3%
7
Puerto Rico
CNY 817685
32.1%
8
Mexico
CNY 815855
32.3%
9
Peru
CNY 794754
34.0%
10
Ecuador
CNY 785735
34.8%
11
Argentina
CNY 782945
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 877603
27.2%
1
Kenya
CNY 846883
29.7%
2
Nigeria
CNY 820272
31.9%
3
Ivory Coast
CNY 813331
32.5%
4
Ghana
CNY 804048
33.3%
5
Mozambique
CNY 798960
33.7%
6
Morocco
CNY 746290
38.1%
7
Zambia
CNY 742942
38.3%
8
Cameroon
CNY 742322
38.4%
9
South Africa
CNY 734359
39.0%
10
Senegal
CNY 731022
39.3%
11
Uganda
CNY 688325
42.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1144378
5.0%
1
Qatar
CNY 1144378
5.0%
2
Bahrain
CNY 1128070
6.4%
3
Kuwait
CNY 1127987
6.4%
4
Oman
CNY 1108239
8.0%
5
Saudi Arabia
CNY 1100608
8.6%
6
Egypt
CNY 905451
24.8%
7
Lebanon
CNY 904822
24.9%
8
Israel
CNY 767104
36.3%
9
Turkey
CNY 702959
41.6%
10
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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.