Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
110,003 元
Income Tax
- 25,923 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 32,830 元
Net pay
* 77,173 元
Marginal tax rate
43.0%
Average tax rate
29.8%
70.2%
Net pay
29.8%
Total tax
Total tax
Net pay
The Taxberg
77,173 元
Net pay
10,010 元
Tax the employer pays
32,830 元
Tax you pay
Total tax paid
42,840 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 110,003 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
35.7%
So, with you and the employer both paying tax, what used to be a 29.8% tax rate now rises to 35.7%, meaning your real tax rate is actually 5.9% higher than what it seemed at first.
Summary
If you make 1,320,036 元 a year living in the region of Guangzhou, China, you will be taxed 393,961 元. That means that your net pay will be 926,075 元 per year, or 77,173 元 per month. Your average tax rate is 29.8% 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 938794
28.9%
1
Beijing
CNY 926914
29.8%
2
Guangzhou
CNY 926075
29.8%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1148431
13.0%
1
Hungary
CNY 1075829
18.5%
2
Ukraine
CNY 1062629
19.5%
3
Czech Republic
CNY 1008794
23.6%
4
Switzerland
CNY 941952
28.6%
5
United Kingdom
CNY 834564
36.8%
6
France
CNY 800621
39.4%
7
Norway
CNY 796182
39.7%
8
Spain
CNY 790867
40.1%
9
Austria
CNY 783804
40.6%
10
Poland
CNY 779670
40.9%
11
Romania
CNY 772221
41.5%
12
Denmark
CNY 769361
41.7%
13
Greece
CNY 754076
42.9%
14
Ireland
CNY 740661
43.9%
15
Netherlands
CNY 732933
44.5%
16
Sweden
CNY 729113
44.8%
17
Luxembourg
CNY 709990
46.2%
18
Germany
CNY 706650
46.5%
19
Italy
CNY 651539
50.6%
20
Finland
CNY 596677
54.8%
21
Portugal
CNY 572800
56.6%
22
Belgium
CNY 532701
59.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 898517
31.9%
1
Canada
CNY 779970
40.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1138893
13.7%
1
Hong Kong
CNY 1119345
15.2%
2
Singapore
CNY 1081518
18.1%
3
Taiwan
CNY 971992
26.4%
4
Thailand
CNY 956649
27.5%
5
China
CNY 926914
29.8%
6
Indonesia
CNY 919197
30.4%
7
Pakistan
CNY 890320
32.6%
8
New Zealand
CNY 882174
33.2%
9
Malaysia
CNY 873356
33.8%
10
South Korea
CNY 870837
34.0%
11
Philippines
CNY 870321
34.1%
12
Japan
CNY 869999
34.1%
13
Vietnam
CNY 869880
34.1%
14
Australia
CNY 838479
36.5%
15
India
CNY 707228
46.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1173947
11.1%
1
Costa Rica
CNY 967931
26.7%
2
Brazil
CNY 961081
27.2%
3
Colombia
CNY 959491
27.3%
4
Uruguay
CNY 957343
27.5%
5
Chile
CNY 951136
28.0%
6
Panama
CNY 929170
29.6%
7
Puerto Rico
CNY 893348
32.3%
8
Mexico
CNY 891301
32.5%
9
Peru
CNY 865454
34.4%
10
Argentina
CNY 857973
35.0%
11
Ecuador
CNY 851582
35.5%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 961577
27.2%
1
Kenya
CNY 927683
29.7%
2
Nigeria
CNY 898786
31.9%
3
Ivory Coast
CNY 892090
32.4%
4
Ghana
CNY 880404
33.3%
5
Mozambique
CNY 873988
33.8%
6
Morocco
CNY 816238
38.2%
7
Zambia
CNY 813930
38.3%
8
Cameroon
CNY 812601
38.4%
9
Senegal
CNY 800279
39.4%
10
South Africa
CNY 797844
39.6%
11
Uganda
CNY 751811
43.1%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1254034
5.0%
1
Qatar
CNY 1254034
5.0%
2
Kuwait
CNY 1243415
5.8%
3
Bahrain
CNY 1242343
5.9%
4
Saudi Arabia
CNY 1216036
7.9%
5
Oman
CNY 1214433
8.0%
6
Egypt
CNY 992022
24.9%
7
Lebanon
CNY 991393
24.9%
8
Israel
CNY 830149
37.1%
9
Turkey
CNY 770185
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.