Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
108,333 元
Income Tax
- 25,205 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 32,112 元
Net pay
* 76,221 元
Marginal tax rate
43.0%
Average tax rate
29.6%
70.4%
Net pay
29.6%
Total tax
Total tax
Net pay
The Taxberg
76,221 元
Net pay
10,010 元
Tax the employer pays
32,112 元
Tax you pay
Total tax paid
42,122 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 108,333 元. In other words, every time you spend 10 元 of your hard-earned money, 3.89 元 goes to the government.
Real tax rate
35.6%
So, with you and the employer both paying tax, what used to be a 29.6% tax rate now rises to 35.6%, meaning your real tax rate is actually 6% higher than what it seemed at first.
Summary
If you make 1,299,996 元 a year living in the region of Guangzhou, China, you will be taxed 385,348 元. That means that your net pay will be 914,648 元 per year, or 76,221 元 per month. Your average tax rate is 29.6% 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 927772
28.6%
1
Beijing
CNY 915493
29.6%
2
Guangzhou
CNY 914648
29.6%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1130997
13.0%
1
Hungary
CNY 1059497
18.5%
2
Ukraine
CNY 1046497
19.5%
3
Czech Republic
CNY 993363
23.6%
4
Switzerland
CNY 930000
28.5%
5
United Kingdom
CNY 823191
36.7%
6
France
CNY 791101
39.2%
7
Norway
CNY 785458
39.6%
8
Spain
CNY 780086
40.0%
9
Austria
CNY 772525
40.6%
10
Poland
CNY 768136
40.9%
11
Romania
CNY 760498
41.5%
12
Denmark
CNY 759096
41.6%
13
Greece
CNY 742853
42.9%
14
Ireland
CNY 731042
43.8%
15
Netherlands
CNY 722812
44.4%
16
Sweden
CNY 719091
44.7%
17
Luxembourg
CNY 699186
46.2%
18
Germany
CNY 696247
46.4%
19
Italy
CNY 642445
50.6%
20
Finland
CNY 589298
54.7%
21
Portugal
CNY 565085
56.5%
22
Belgium
CNY 525210
59.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 885923
31.9%
1
Canada
CNY 770451
40.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1120857
13.8%
1
Hong Kong
CNY 1102712
15.2%
2
Singapore
CNY 1065366
18.1%
3
Taiwan
CNY 959696
26.2%
4
Thailand
CNY 943478
27.4%
5
China
CNY 915493
29.6%
6
Indonesia
CNY 905650
30.3%
7
Pakistan
CNY 877294
32.5%
8
New Zealand
CNY 869949
33.1%
9
Malaysia
CNY 860731
33.8%
10
South Korea
CNY 859569
33.9%
11
Japan
CNY 858178
34.0%
12
Philippines
CNY 857860
34.0%
13
Vietnam
CNY 856854
34.1%
14
Australia
CNY 827858
36.3%
15
India
CNY 696783
46.4%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1156210
11.1%
1
Costa Rica
CNY 954479
26.6%
2
Colombia
CNY 946765
27.2%
3
Brazil
CNY 946552
27.2%
4
Uruguay
CNY 943046
27.5%
5
Chile
CNY 938247
27.8%
6
Panama
CNY 915794
29.6%
7
Puerto Rico
CNY 880212
32.3%
8
Mexico
CNY 878203
32.5%
9
Peru
CNY 853179
34.4%
10
Argentina
CNY 844947
35.0%
11
Ecuador
CNY 840150
35.4%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 946998
27.2%
1
Kenya
CNY 913655
29.7%
2
Nigeria
CNY 885154
31.9%
3
Ivory Coast
CNY 878417
32.4%
4
Ghana
CNY 867148
33.3%
5
Mozambique
CNY 860962
33.8%
6
Morocco
CNY 804094
38.2%
7
Zambia
CNY 801605
38.3%
8
Cameroon
CNY 800399
38.4%
9
Senegal
CNY 788255
39.4%
10
South Africa
CNY 786822
39.5%
11
Uganda
CNY 740789
43.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1234996
5.0%
1
Qatar
CNY 1234996
5.0%
2
Kuwait
CNY 1223375
5.9%
3
Bahrain
CNY 1222504
6.0%
4
Saudi Arabia
CNY 1195996
8.0%
5
Oman
CNY 1195996
8.0%
6
Egypt
CNY 976992
24.9%
7
Lebanon
CNY 976363
24.9%
8
Israel
CNY 819204
37.0%
9
Turkey
CNY 758514
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.