Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
7,708 元
Income Tax
- 510 元
Housing Fund
- 925 元
Pension
- 617 元
Medical Insurance
- 154 元
Unemployment
- 15.42 元
Total tax
- 2,221 元
Net pay
* 5,487 元
Marginal tax rate
30.0%
Average tax rate
28.8%
71.2%
Net pay
28.8%
Total tax
Total tax
Net pay
The Taxberg
5,487 元
Net pay
2,568 元
Tax the employer pays
2,221 元
Tax you pay
Total tax paid
4,788 元
Did you know your employer also pays tax on your salary? It costs the employer 2,568 元 to pay you 7,708 元. In other words, every time you spend 10 元 of your hard-earned money, 6.21 元 goes to the government.
Real tax rate
46.6%
So, with you and the employer both paying tax, what used to be a 28.8% tax rate now rises to 46.6%, meaning your real tax rate is actually 17.8% higher than what it seemed at first.
Summary
If you make 92,496 元 a year living in the region of Guangzhou, China, you will be taxed 26,650 元. That means that your net pay will be 65,846 元 per year, or 5,487 元 per month. Your average tax rate is 28.8% 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 69758
24.6%
1
Guangzhou
CNY 65846
28.8%
2
Beijing
CNY 65596
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 83135
10.1%
1
Canada
CNY 70394
23.9%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 81415
12.0%
1
Morocco
CNY 70643
23.6%
2
Mozambique
CNY 70578
23.7%
3
Ivory Coast
CNY 68698
25.7%
4
Angola
CNY 68537
25.9%
5
Kenya
CNY 68405
26.1%
6
Ghana
CNY 67454
27.1%
7
Cameroon
CNY 65554
29.1%
8
Nigeria
CNY 63813
31.0%
9
Uganda
CNY 62245
32.7%
10
Senegal
CNY 61945
33.0%
11
Zambia
CNY 58993
36.2%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 87871
5.0%
1
Qatar
CNY 87871
5.0%
2
Bahrain
CNY 85096
8.0%
3
Oman
CNY 85096
8.0%
4
Saudi Arabia
CNY 83246
10.0%
5
Kuwait
CNY 82321
11.0%
6
Israel
CNY 80333
13.2%
7
Egypt
CNY 71367
22.8%
8
Lebanon
CNY 70738
23.5%
9
Turkey
CNY 51700
44.1%
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.