Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
108,350 元
Income Tax
- 25,212 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 32,120 元
Net pay
* 76,230 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
76,230 元
Net pay
10,010 元
Tax the employer pays
32,120 元
Tax you pay
Total tax paid
42,130 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 108,350 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 1,300,200 元 a year living in the region of Guangzhou, China, you will be taxed 385,435 元. That means that your net pay will be 914,765 元 per year, or 76,230 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 42.99 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 927885
28.6%
1
Beijing
CNY 915610
29.6%
2
Guangzhou
CNY 914765
29.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 886061
31.9%
1
Canada
CNY 770548
40.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1156391
11.1%
1
Costa Rica
CNY 954616
26.6%
2
Colombia
CNY 946895
27.2%
3
Brazil
CNY 946700
27.2%
4
Uruguay
CNY 943191
27.5%
5
Chile
CNY 938379
27.8%
6
Panama
CNY 915930
29.6%
7
Puerto Rico
CNY 880346
32.3%
8
Mexico
CNY 878336
32.5%
9
Peru
CNY 853304
34.4%
10
Argentina
CNY 845080
35.0%
11
Ecuador
CNY 840267
35.4%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 947146
27.2%
1
Kenya
CNY 913798
29.7%
2
Nigeria
CNY 885293
31.9%
3
Ivory Coast
CNY 878556
32.4%
4
Ghana
CNY 867283
33.3%
5
Mozambique
CNY 861095
33.8%
6
Morocco
CNY 804218
38.2%
7
Zambia
CNY 801731
38.3%
8
Cameroon
CNY 800523
38.4%
9
Senegal
CNY 788377
39.4%
10
South Africa
CNY 786934
39.5%
11
Uganda
CNY 740901
43.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1235190
5.0%
1
Qatar
CNY 1235190
5.0%
2
Kuwait
CNY 1223579
5.9%
3
Bahrain
CNY 1222706
6.0%
4
Saudi Arabia
CNY 1196200
8.0%
5
Oman
CNY 1196184
8.0%
6
Egypt
CNY 977145
24.9%
7
Lebanon
CNY 976516
24.9%
8
Israel
CNY 819315
37.0%
9
Turkey
CNY 758633
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.