Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
103,328 元
Income Tax
- 23,054 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 29,961 元
Net pay
* 73,367 元
Marginal tax rate
43.0%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
The Taxberg
73,367 元
Net pay
10,010 元
Tax the employer pays
29,961 元
Tax you pay
Total tax paid
39,971 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 103,328 元. In other words, every time you spend 10 元 of your hard-earned money, 3.87 元 goes to the government.
Real tax rate
35.3%
So, with you and the employer both paying tax, what used to be a 29% tax rate now rises to 35.3%, meaning your real tax rate is actually 6.3% higher than what it seemed at first.
Summary
If you make 1,239,936 元 a year living in the region of Guangzhou, China, you will be taxed 359,532 元. That means that your net pay will be 880,404 元 per year, or 73,367 元 per month. Your average tax rate is 29.0% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 894739
27.8%
1
Beijing
CNY 881265
28.9%
2
Guangzhou
CNY 880404
29.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1078744
13.0%
1
Hungary
CNY 1010548
18.5%
2
Ukraine
CNY 998148
19.5%
3
Czech Republic
CNY 947117
23.6%
4
Switzerland
CNY 893460
27.9%
5
United Kingdom
CNY 789107
36.4%
6
France
CNY 761491
38.6%
7
Norway
CNY 753318
39.3%
8
Spain
CNY 747774
39.7%
9
Austria
CNY 738720
40.4%
10
Poland
CNY 733569
40.8%
11
Denmark
CNY 728332
41.3%
12
Romania
CNY 725363
41.5%
13
Greece
CNY 709220
42.8%
14
Ireland
CNY 702213
43.4%
15
Netherlands
CNY 692482
44.2%
16
Sweden
CNY 689055
44.4%
17
Luxembourg
CNY 666808
46.2%
18
Germany
CNY 665070
46.4%
19
Italy
CNY 615190
50.4%
20
Finland
CNY 567184
54.3%
21
Portugal
CNY 541962
56.3%
22
Belgium
CNY 502760
59.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 845202
31.8%
1
Canada
CNY 741922
40.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1066803
14.0%
1
Hong Kong
CNY 1052862
15.1%
2
Singapore
CNY 1016958
18.0%
3
Taiwan
CNY 922845
25.6%
4
Thailand
CNY 904004
27.1%
5
China
CNY 881265
28.9%
6
Indonesia
CNY 865049
30.2%
7
Pakistan
CNY 838255
32.4%
8
New Zealand
CNY 833313
32.8%
9
South Korea
CNY 825798
33.4%
10
Malaysia
CNY 822895
33.6%
11
Japan
CNY 822754
33.7%
12
Philippines
CNY 820513
33.8%
13
Vietnam
CNY 817815
34.0%
14
Australia
CNY 796026
35.8%
15
India
CNY 665480
46.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1103052
11.0%
1
Costa Rica
CNY 914164
26.3%
2
Colombia
CNY 907822
26.8%
3
Brazil
CNY 903008
27.2%
4
Uruguay
CNY 900198
27.4%
5
Chile
CNY 899295
27.5%
6
Panama
CNY 875704
29.4%
7
Puerto Rico
CNY 840843
32.2%
8
Mexico
CNY 838946
32.3%
9
Peru
CNY 816392
34.2%
10
Argentina
CNY 805908
35.0%
11
Ecuador
CNY 805888
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 903304
27.2%
1
Kenya
CNY 871613
29.7%
2
Nigeria
CNY 844302
31.9%
3
Ivory Coast
CNY 837436
32.5%
4
Ghana
CNY 827418
33.3%
5
Mozambique
CNY 821923
33.7%
6
Morocco
CNY 767698
38.1%
7
Zambia
CNY 764669
38.3%
8
Cameroon
CNY 763832
38.4%
9
South Africa
CNY 753789
39.2%
10
Senegal
CNY 752219
39.3%
11
Uganda
CNY 707756
42.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1177939
5.0%
1
Qatar
CNY 1177939
5.0%
2
Kuwait
CNY 1163315
6.2%
3
Bahrain
CNY 1163044
6.2%
4
Oman
CNY 1140741
8.0%
5
Saudi Arabia
CNY 1135936
8.4%
6
Egypt
CNY 931947
24.8%
7
Lebanon
CNY 931318
24.9%
8
Israel
CNY 786400
36.6%
9
Turkey
CNY 723534
41.7%
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.