Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
12,188 元
Income Tax
- 858 元
Housing Fund
- 1,463 元
Pension
- 975 元
Medical Insurance
- 244 元
Unemployment
- 24.38 元
Total tax
- 3,564 元
Net pay
* 8,624 元
Marginal tax rate
30.0%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
The Taxberg
8,624 元
Net pay
4,060 元
Tax the employer pays
3,564 元
Tax you pay
Total tax paid
7,624 元
Did you know your employer also pays tax on your salary? It costs the employer 4,060 元 to pay you 12,188 元. In other words, every time you spend 10 元 of your hard-earned money, 6.26 元 goes to the government.
Real tax rate
46.9%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 46.9%, meaning your real tax rate is actually 17.7% higher than what it seemed at first.
Summary
If you make 146,256 元 a year living in the region of Guangzhou, China, you will be taxed 42,768 元. That means that your net pay will be 103,488 元 per year, or 8,624 元 per month. Your average tax rate is 29.2% and your marginal tax rate is 30.0%. 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 29.98 元, hence, your net pay will only increase by 70.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,501 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 109675
25.0%
1
Guangzhou
CNY 103488
29.2%
2
Beijing
CNY 103094
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 124895
14.6%
1
Canada
CNY 108691
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 138620
5.2%
1
Thailand
CNY 132590
9.3%
2
Taiwan
CNY 132347
9.5%
3
Australia
CNY 131912
9.8%
4
South Korea
CNY 124914
14.6%
5
New Zealand
CNY 122844
16.0%
6
Pakistan
CNY 122486
16.3%
7
Indonesia
CNY 120556
17.6%
8
Malaysia
CNY 119855
18.1%
9
Japan
CNY 117126
19.9%
10
Kazakhstan
CNY 116577
20.3%
11
Singapore
CNY 116268
20.5%
12
Philippines
CNY 114357
21.8%
13
Vietnam
CNY 109305
25.3%
14
China
CNY 103094
29.5%
15
India
CNY 99791
31.8%
16
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 138943
5.0%
1
Qatar
CNY 138943
5.0%
2
Bahrain
CNY 134556
8.0%
3
Oman
CNY 134555
8.0%
4
Saudi Arabia
CNY 131630
10.0%
5
Kuwait
CNY 130168
11.0%
6
Israel
CNY 127019
13.2%
7
Egypt
CNY 111687
23.6%
8
Lebanon
CNY 111058
24.1%
9
Turkey
CNY 84619
42.1%
10
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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.