Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
10,400 元
Income Tax
- 719 元
Housing Fund
- 1,248 元
Pension
- 832 元
Medical Insurance
- 208 元
Unemployment
- 20.80 元
Total tax
- 3,028 元
Net pay
* 7,372 元
Marginal tax rate
30.0%
Average tax rate
29.1%
70.9%
Net pay
29.1%
Total tax
Total tax
Net pay
The Taxberg
7,372 元
Net pay
3,464 元
Tax the employer pays
3,028 元
Tax you pay
Total tax paid
6,492 元
Did you know your employer also pays tax on your salary? It costs the employer 3,464 元 to pay you 10,400 元. In other words, every time you spend 10 元 of your hard-earned money, 6.24 元 goes to the government.
Real tax rate
46.8%
So, with you and the employer both paying tax, what used to be a 29.1% tax rate now rises to 46.8%, meaning your real tax rate is actually 17.7% higher than what it seemed at first.
Summary
If you make 124,800 元 a year living in the region of Guangzhou, China, you will be taxed 36,335 元. That means that your net pay will be 88,465 元 per year, or 7,372 元 per month. Your average tax rate is 29.1% and your marginal tax rate is 30.0%. 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 29.98 元, hence, your net pay will only increase by 70.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,501 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 93744
24.9%
1
Guangzhou
CNY 88465
29.1%
2
Beijing
CNY 88128
29.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 108379
13.2%
1
Canada
CNY 93071
25.4%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 112834
9.6%
1
Puerto Rico
CNY 112652
9.7%
2
Costa Rica
CNY 111696
10.5%
3
Ecuador
CNY 111014
11.1%
4
Colombia
CNY 109435
12.3%
5
Panama
CNY 106332
14.8%
6
Chile
CNY 101534
18.6%
7
Mexico
CNY 100724
19.3%
8
Peru
CNY 96560
22.6%
9
Uruguay
CNY 95513
23.5%
10
Brazil
CNY 94535
24.3%
11
Argentina
CNY 81070
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 105321
15.6%
1
Mozambique
CNY 93837
24.8%
2
Angola
CNY 92043
26.3%
3
Morocco
CNY 91482
26.7%
4
Kenya
CNY 91018
27.1%
5
Ivory Coast
CNY 89962
27.9%
6
Ghana
CNY 89756
28.1%
7
Nigeria
CNY 85786
31.3%
8
Cameroon
CNY 84881
32.0%
9
Uganda
CNY 83242
33.3%
10
Senegal
CNY 82336
34.0%
11
Zambia
CNY 78860
36.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 118560
5.0%
1
Qatar
CNY 118560
5.0%
2
Bahrain
CNY 114816
8.0%
3
Oman
CNY 114816
8.0%
4
Saudi Arabia
CNY 112320
10.0%
5
Kuwait
CNY 111072
11.0%
6
Israel
CNY 108389
13.2%
7
Egypt
CNY 95595
23.4%
8
Lebanon
CNY 94966
23.9%
9
Turkey
CNY 71050
43.1%
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.