Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
110,067 元
Income Tax
- 25,950 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 32,858 元
Net pay
* 77,209 元
Marginal tax rate
43.0%
Average tax rate
29.9%
70.1%
Net pay
29.9%
Total tax
Total tax
Net pay
The Taxberg
77,209 元
Net pay
10,010 元
Tax the employer pays
32,858 元
Tax you pay
Total tax paid
42,868 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 110,067 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 29.9% tax rate now rises to 35.7%, meaning your real tax rate is actually 5.8% higher than what it seemed at first.
Summary
If you make 1,320,804 元 a year living in the region of Guangzhou, China, you will be taxed 394,291 元. That means that your net pay will be 926,513 元 per year, or 77,209 元 per month. Your average tax rate is 29.9% 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 939217
28.9%
1
Beijing
CNY 927352
29.8%
2
Guangzhou
CNY 926513
29.9%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1149099
13.0%
1
Hungary
CNY 1076455
18.5%
2
Ukraine
CNY 1063247
19.5%
3
Czech Republic
CNY 1009385
23.6%
4
Switzerland
CNY 942397
28.7%
5
United Kingdom
CNY 835000
36.8%
6
France
CNY 800979
39.4%
7
Norway
CNY 796593
39.7%
8
Spain
CNY 791281
40.1%
9
Austria
CNY 784237
40.6%
10
Poland
CNY 780112
40.9%
11
Romania
CNY 772670
41.5%
12
Denmark
CNY 769754
41.7%
13
Greece
CNY 754506
42.9%
14
Ireland
CNY 741030
43.9%
15
Netherlands
CNY 733320
44.5%
16
Sweden
CNY 729497
44.8%
17
Luxembourg
CNY 710404
46.2%
18
Germany
CNY 707049
46.5%
19
Italy
CNY 651888
50.6%
20
Finland
CNY 596960
54.8%
21
Portugal
CNY 573096
56.6%
22
Belgium
CNY 532988
59.7%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 898994
31.9%
1
Canada
CNY 780335
40.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1139584
13.7%
1
Hong Kong
CNY 1119983
15.2%
2
Singapore
CNY 1082137
18.1%
3
Taiwan
CNY 972463
26.4%
4
Thailand
CNY 957154
27.5%
5
China
CNY 927352
29.8%
6
Indonesia
CNY 919716
30.4%
7
Pakistan
CNY 890819
32.6%
8
New Zealand
CNY 882642
33.2%
9
Malaysia
CNY 873840
33.8%
10
South Korea
CNY 871269
34.0%
11
Philippines
CNY 870798
34.1%
12
Vietnam
CNY 870379
34.1%
13
Japan
CNY 870452
34.1%
14
Australia
CNY 838886
36.5%
15
India
CNY 707628
46.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1174627
11.1%
1
Costa Rica
CNY 968447
26.7%
2
Brazil
CNY 961638
27.2%
3
Colombia
CNY 959978
27.3%
4
Uruguay
CNY 957891
27.5%
5
Chile
CNY 951630
28.0%
6
Panama
CNY 929683
29.6%
7
Puerto Rico
CNY 893852
32.3%
8
Mexico
CNY 891803
32.5%
9
Peru
CNY 865924
34.4%
10
Argentina
CNY 858472
35.0%
11
Ecuador
CNY 852021
35.5%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 962136
27.2%
1
Kenya
CNY 928220
29.7%
2
Nigeria
CNY 899308
31.9%
3
Ivory Coast
CNY 892614
32.4%
4
Ghana
CNY 880912
33.3%
5
Mozambique
CNY 874487
33.8%
6
Morocco
CNY 816704
38.2%
7
Zambia
CNY 814402
38.3%
8
Cameroon
CNY 813068
38.4%
9
Senegal
CNY 800740
39.4%
10
South Africa
CNY 798267
39.6%
11
Uganda
CNY 752233
43.1%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1254764
5.0%
1
Qatar
CNY 1254764
5.0%
2
Kuwait
CNY 1244183
5.8%
3
Bahrain
CNY 1243104
5.9%
4
Saudi Arabia
CNY 1216804
7.9%
5
Oman
CNY 1215140
8.0%
6
Egypt
CNY 992598
24.9%
7
Lebanon
CNY 991969
24.9%
8
Israel
CNY 830568
37.1%
9
Turkey
CNY 770633
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.