Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
105,833 元
Income Tax
- 24,131 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 31,038 元
Net pay
* 74,795 元
Marginal tax rate
43.0%
Average tax rate
29.3%
70.7%
Net pay
29.3%
Total tax
Total tax
Net pay
The Taxberg
74,795 元
Net pay
10,010 元
Tax the employer pays
31,038 元
Tax you pay
Total tax paid
41,048 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 105,833 元. In other words, every time you spend 10 元 of your hard-earned money, 3.88 元 goes to the government.
Real tax rate
35.4%
So, with you and the employer both paying tax, what used to be a 29.3% tax rate now rises to 35.4%, meaning your real tax rate is actually 6.1% higher than what it seemed at first.
Summary
If you make 1,269,996 元 a year living in the region of Guangzhou, China, you will be taxed 372,453 元. That means that your net pay will be 897,543 元 per year, or 74,795 元 per month. Your average tax rate is 29.3% 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 42.99 元, hence, your net pay will only increase by 57.01 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 911272
28.2%
1
Beijing
CNY 898396
29.3%
2
Guangzhou
CNY 897543
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 865583
31.8%
1
Canada
CNY 756201
40.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1093857
13.9%
1
Hong Kong
CNY 1077812
15.1%
2
Singapore
CNY 1041186
18.0%
3
Taiwan
CNY 941289
25.9%
4
Thailand
CNY 923761
27.3%
5
China
CNY 898396
29.3%
6
Indonesia
CNY 885370
30.3%
7
Pakistan
CNY 857794
32.5%
8
New Zealand
CNY 851649
32.9%
9
South Korea
CNY 842700
33.7%
10
Malaysia
CNY 841832
33.7%
11
Japan
CNY 840484
33.8%
12
Philippines
CNY 839205
33.9%
13
Vietnam
CNY 837354
34.1%
14
Australia
CNY 811958
36.1%
15
India
CNY 681147
46.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1129658
11.1%
1
Costa Rica
CNY 934342
26.4%
2
Colombia
CNY 927714
27.0%
3
Brazil
CNY 924802
27.2%
4
Uruguay
CNY 921643
27.4%
5
Chile
CNY 918834
27.7%
6
Panama
CNY 895769
29.5%
7
Puerto Rico
CNY 860547
32.2%
8
Mexico
CNY 858594
32.4%
9
Peru
CNY 834804
34.3%
10
Argentina
CNY 825447
35.0%
11
Ecuador
CNY 823036
35.2%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 925173
27.2%
1
Kenya
CNY 892655
29.7%
2
Nigeria
CNY 864748
31.9%
3
Ivory Coast
CNY 857947
32.4%
4
Ghana
CNY 847303
33.3%
5
Mozambique
CNY 841462
33.7%
6
Morocco
CNY 785914
38.1%
7
Zambia
CNY 783155
38.3%
8
Cameroon
CNY 782134
38.4%
9
South Africa
CNY 770322
39.3%
10
Senegal
CNY 770255
39.4%
11
Uganda
CNY 724289
43.0%
12
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.