Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
103,333 元
Income Tax
- 23,056 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 29,963 元
Net pay
* 73,370 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
73,370 元
Net pay
10,010 元
Tax the employer pays
29,963 元
Tax you pay
Total tax paid
39,973 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 103,333 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 1,239,996 元 a year living in the region of Guangzhou, China, you will be taxed 359,558 元. That means that your net pay will be 880,438 元 per year, or 73,370 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 894772
27.8%
1
Beijing
CNY 881300
28.9%
2
Guangzhou
CNY 880438
29.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1078797
13.0%
1
Hungary
CNY 1010597
18.5%
2
Ukraine
CNY 998197
19.5%
3
Czech Republic
CNY 947163
23.6%
4
Switzerland
CNY 893496
27.9%
5
United Kingdom
CNY 789141
36.4%
6
France
CNY 761521
38.6%
7
Norway
CNY 753350
39.3%
8
Spain
CNY 747806
39.7%
9
Austria
CNY 738754
40.4%
10
Poland
CNY 733604
40.8%
11
Denmark
CNY 728363
41.3%
12
Romania
CNY 725398
41.5%
13
Greece
CNY 709253
42.8%
14
Ireland
CNY 702242
43.4%
15
Netherlands
CNY 692512
44.2%
16
Sweden
CNY 689085
44.4%
17
Luxembourg
CNY 666840
46.2%
18
Germany
CNY 665101
46.4%
19
Italy
CNY 615217
50.4%
20
Finland
CNY 567206
54.3%
21
Portugal
CNY 541985
56.3%
22
Belgium
CNY 502782
59.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 845243
31.8%
1
Canada
CNY 741951
40.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1066857
14.0%
1
Hong Kong
CNY 1052912
15.1%
2
Singapore
CNY 1017006
18.0%
3
Taiwan
CNY 922881
25.6%
4
Thailand
CNY 904043
27.1%
5
China
CNY 881300
28.9%
6
Indonesia
CNY 865090
30.2%
7
Pakistan
CNY 838294
32.4%
8
New Zealand
CNY 833349
32.8%
9
South Korea
CNY 825832
33.4%
10
Malaysia
CNY 822933
33.6%
11
Japan
CNY 822789
33.7%
12
Philippines
CNY 820551
33.8%
13
Vietnam
CNY 817854
34.0%
14
Australia
CNY 796058
35.8%
15
India
CNY 665511
46.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1103105
11.0%
1
Costa Rica
CNY 914204
26.3%
2
Colombia
CNY 907865
26.8%
3
Brazil
CNY 903052
27.2%
4
Uruguay
CNY 900240
27.4%
5
Chile
CNY 899334
27.5%
6
Panama
CNY 875744
29.4%
7
Puerto Rico
CNY 840882
32.2%
8
Mexico
CNY 838985
32.3%
9
Peru
CNY 816429
34.2%
10
Argentina
CNY 805947
35.0%
11
Ecuador
CNY 805922
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 903348
27.2%
1
Kenya
CNY 871655
29.7%
2
Nigeria
CNY 844342
31.9%
3
Ivory Coast
CNY 837477
32.5%
4
Ghana
CNY 827458
33.3%
5
Mozambique
CNY 821962
33.7%
6
Morocco
CNY 767735
38.1%
7
Zambia
CNY 764705
38.3%
8
Cameroon
CNY 763868
38.4%
9
South Africa
CNY 753822
39.2%
10
Senegal
CNY 752255
39.3%
11
Uganda
CNY 707789
42.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1177996
5.0%
1
Qatar
CNY 1177996
5.0%
2
Kuwait
CNY 1163375
6.2%
3
Bahrain
CNY 1163104
6.2%
4
Oman
CNY 1140796
8.0%
5
Saudi Arabia
CNY 1135996
8.4%
6
Egypt
CNY 931992
24.8%
7
Lebanon
CNY 931363
24.9%
8
Israel
CNY 786433
36.6%
9
Turkey
CNY 723569
41.7%
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.