Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
110,760 元
Income Tax
- 26,248 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 33,155 元
Net pay
* 77,605 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
77,605 元
Net pay
10,010 元
Tax the employer pays
33,155 元
Tax you pay
Total tax paid
43,166 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 110,760 元. In other words, every time you spend 10 元 of your hard-earned money, 3.90 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 1,329,120 元 a year living in the region of Guangzhou, China, you will be taxed 397,866 元. That means that your net pay will be 931,254 元 per year, or 77,605 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 42.98 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
North America
Country 
Net pay
Average tax
Rank
USA
CNY 904167
32.0%
1
Canada
CNY 784285
41.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1147069
13.7%
1
Hong Kong
CNY 1126885
15.2%
2
Singapore
CNY 1088840
18.1%
3
Taiwan
CNY 977566
26.5%
4
Thailand
CNY 962620
27.6%
5
China
CNY 932091
29.9%
6
Indonesia
CNY 925337
30.4%
7
Pakistan
CNY 896225
32.6%
8
New Zealand
CNY 887715
33.2%
9
Malaysia
CNY 879079
33.9%
10
Philippines
CNY 875969
34.1%
11
South Korea
CNY 875945
34.1%
12
Vietnam
CNY 875784
34.1%
13
Japan
CNY 875357
34.1%
14
Australia
CNY 843294
36.6%
15
India
CNY 711963
46.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1181987
11.1%
1
Costa Rica
CNY 974029
26.7%
2
Brazil
CNY 967667
27.2%
3
Colombia
CNY 965259
27.4%
4
Uruguay
CNY 963824
27.5%
5
Chile
CNY 956979
28.0%
6
Panama
CNY 935234
29.6%
7
Puerto Rico
CNY 899303
32.3%
8
Mexico
CNY 897239
32.5%
9
Peru
CNY 871018
34.5%
10
Argentina
CNY 863878
35.0%
11
Ecuador
CNY 856765
35.5%
12
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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.