Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
72,083 元
Income Tax
- 10,722 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 17,629 元
Net pay
* 54,454 元
Marginal tax rate
35.0%
Average tax rate
24.5%
75.5%
Net pay
24.5%
Total tax
Total tax
Net pay
The Taxberg
54,454 元
Net pay
10,010 元
Tax the employer pays
17,629 元
Tax you pay
Total tax paid
27,639 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 72,083 元. In other words, every time you spend 10 元 of your hard-earned money, 3.83 元 goes to the government.
Real tax rate
33.7%
So, with you and the employer both paying tax, what used to be a 24.5% tax rate now rises to 33.7%, meaning your real tax rate is actually 9.2% higher than what it seemed at first.
Summary
If you make 864,996 元 a year living in the region of Guangzhou, China, you will be taxed 211,545 元. That means that your net pay will be 653,451 元 per year, or 54,454 元 per month. Your average tax rate is 24.5% 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 663239
23.3%
1
Beijing
CNY 654371
24.3%
2
Guangzhou
CNY 653451
24.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 606824
29.9%
1
Canada
CNY 556058
35.7%
2
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.