Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
70,613 元
Income Tax
- 10,207 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 17,114 元
Net pay
* 53,499 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
53,499 元
Net pay
10,010 元
Tax the employer pays
17,114 元
Tax you pay
Total tax paid
27,124 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 70,613 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 847,356 元 a year living in the region of Guangzhou, China, you will be taxed 205,371 元. That means that your net pay will be 641,985 元 per year, or 53,499 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 651773
23.1%
1
Beijing
CNY 642905
24.1%
2
Guangzhou
CNY 641985
24.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 596101
29.7%
1
Canada
CNY 546879
35.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 727021
14.2%
1
Kazakhstan
CNY 713481
15.8%
2
Singapore
CNY 696737
17.8%
3
Taiwan
CNY 670108
20.9%
4
China
CNY 642905
24.1%
5
Thailand
CNY 640699
24.4%
6
South Korea
CNY 603029
28.8%
7
Indonesia
CNY 599665
29.2%
8
New Zealand
CNY 593839
29.9%
9
Australia
CNY 587579
30.7%
10
Pakistan
CNY 583078
31.2%
11
Japan
CNY 583021
31.2%
12
Philippines
CNY 574436
32.2%
13
Malaysia
CNY 574053
32.3%
14
Vietnam
CNY 562638
33.6%
15
India
CNY 468859
44.7%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 755587
10.8%
1
Costa Rica
CNY 650189
23.3%
2
Chile
CNY 644118
24.0%
3
Colombia
CNY 621933
26.6%
4
Uruguay
CNY 620294
26.8%
5
Brazil
CNY 618388
27.0%
6
Panama
CNY 613657
27.6%
7
Puerto Rico
CNY 596910
29.6%
8
Ecuador
CNY 581920
31.3%
9
Mexico
CNY 580306
31.5%
10
Peru
CNY 575937
32.0%
11
Argentina
CNY 550731
35.0%
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.