Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
70,536 元
Income Tax
- 10,180 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 17,087 元
Net pay
* 53,449 元
Marginal tax rate
35.0%
Average tax rate
24.2%
75.8%
Net pay
24.2%
Total tax
Total tax
Net pay
The Taxberg
53,449 元
Net pay
10,010 元
Tax the employer pays
17,087 元
Tax you pay
Total tax paid
27,097 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 70,536 元. In other words, every time you spend 10 元 of your hard-earned money, 3.84 元 goes to the government.
Real tax rate
33.6%
So, with you and the employer both paying tax, what used to be a 24.2% tax rate now rises to 33.6%, meaning your real tax rate is actually 9.4% higher than what it seemed at first.
Summary
If you make 846,432 元 a year living in the region of Guangzhou, China, you will be taxed 205,047 元. That means that your net pay will be 641,385 元 per year, or 53,449 元 per month. Your average tax rate is 24.2% and your marginal tax rate is 35.0%. 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 35 元, hence, your net pay will only increase by 65 元.
Bonus Example
A 1,000 元 bonus will generate an extra 650 元 of net incomes. A 5,000 元 bonus will generate an extra 3,250 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 651173
23.1%
1
Beijing
CNY 642304
24.1%
2
Guangzhou
CNY 641385
24.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 595540
29.6%
1
Canada
CNY 546399
35.5%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 617030
27.1%
1
Kenya
CNY 596160
29.6%
2
Nigeria
CNY 576640
31.9%
3
Ivory Coast
CNY 568939
32.8%
4
Ghana
CNY 567115
33.0%
5
Mozambique
CNY 566145
33.1%
6
South Africa
CNY 537362
36.5%
7
Morocco
CNY 529240
37.5%
8
Cameroon
CNY 524247
38.1%
9
Zambia
CNY 522664
38.3%
10
Senegal
CNY 516117
39.0%
11
Uganda
CNY 491328
42.0%
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.