Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
107,280 元
Income Tax
- 24,752 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 31,660 元
Net pay
* 75,620 元
Marginal tax rate
43.0%
Average tax rate
29.5%
70.5%
Net pay
29.5%
Total tax
Total tax
Net pay
The Taxberg
75,620 元
Net pay
10,010 元
Tax the employer pays
31,660 元
Tax you pay
Total tax paid
41,670 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 107,280 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
35.5%
So, with you and the employer both paying tax, what used to be a 29.5% tax rate now rises to 35.5%, meaning your real tax rate is actually 6% higher than what it seemed at first.
Summary
If you make 1,287,360 元 a year living in the region of Guangzhou, China, you will be taxed 379,916 元. That means that your net pay will be 907,444 元 per year, or 75,620 元 per month. Your average tax rate is 29.5% 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 920823
28.5%
1
Beijing
CNY 908292
29.4%
2
Guangzhou
CNY 907444
29.5%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1120003
13.0%
1
Hungary
CNY 1049198
18.5%
2
Ukraine
CNY 1036325
19.5%
3
Czech Republic
CNY 983633
23.6%
4
Switzerland
CNY 922313
28.4%
5
United Kingdom
CNY 816021
36.6%
6
France
CNY 784871
39.0%
7
Norway
CNY 778696
39.5%
8
Spain
CNY 773288
39.9%
9
Austria
CNY 765413
40.5%
10
Poland
CNY 760864
40.9%
11
Romania
CNY 753106
41.5%
12
Denmark
CNY 752623
41.5%
13
Greece
CNY 735777
42.9%
14
Ireland
CNY 724977
43.7%
15
Netherlands
CNY 716431
44.4%
16
Sweden
CNY 712772
44.6%
17
Luxembourg
CNY 692374
46.2%
18
Germany
CNY 689688
46.4%
19
Italy
CNY 636711
50.5%
20
Finland
CNY 584646
54.6%
21
Portugal
CNY 560220
56.5%
22
Belgium
CNY 520487
59.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 877355
31.9%
1
Canada
CNY 764449
40.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1109485
13.8%
1
Hong Kong
CNY 1092224
15.2%
2
Singapore
CNY 1055182
18.0%
3
Taiwan
CNY 951943
26.1%
4
Thailand
CNY 935173
27.4%
5
China
CNY 908292
29.5%
6
Indonesia
CNY 897108
30.3%
7
Pakistan
CNY 869081
32.5%
8
New Zealand
CNY 862241
33.0%
9
Malaysia
CNY 852771
33.8%
10
South Korea
CNY 852464
33.8%
11
Japan
CNY 850725
33.9%
12
Philippines
CNY 850002
34.0%
13
Vietnam
CNY 848640
34.1%
14
Australia
CNY 821161
36.2%
15
India
CNY 690197
46.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1145026
11.1%
1
Costa Rica
CNY 945997
26.5%
2
Colombia
CNY 938741
27.1%
3
Brazil
CNY 937391
27.2%
4
Uruguay
CNY 934031
27.5%
5
Chile
CNY 930120
27.8%
6
Panama
CNY 907359
29.5%
7
Puerto Rico
CNY 871929
32.3%
8
Mexico
CNY 869943
32.4%
9
Peru
CNY 845440
34.3%
10
Argentina
CNY 836734
35.0%
11
Ecuador
CNY 832942
35.3%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 937805
27.2%
1
Kenya
CNY 904810
29.7%
2
Nigeria
CNY 876559
31.9%
3
Ivory Coast
CNY 869795
32.4%
4
Ghana
CNY 858789
33.3%
5
Mozambique
CNY 852749
33.8%
6
Morocco
CNY 796437
38.1%
7
Zambia
CNY 793834
38.3%
8
Cameroon
CNY 792706
38.4%
9
Senegal
CNY 780673
39.4%
10
South Africa
CNY 779872
39.4%
11
Uganda
CNY 733839
43.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1222992
5.0%
1
Qatar
CNY 1222992
5.0%
2
Kuwait
CNY 1210739
6.0%
3
Bahrain
CNY 1209994
6.0%
4
Oman
CNY 1184371
8.0%
5
Saudi Arabia
CNY 1183360
8.1%
6
Egypt
CNY 967515
24.9%
7
Lebanon
CNY 966886
24.9%
8
Israel
CNY 812302
36.9%
9
Turkey
CNY 751155
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.