Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
800,000 元
Income Tax
- 336,052 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 342,959 元
Net pay
* 457,041 元
Marginal tax rate
45.0%
Average tax rate
42.9%
57.1%
Net pay
42.9%
Total tax
Total tax
Net pay
The Taxberg
457,041 元
Net pay
10,010 元
Tax the employer pays
342,959 元
Tax you pay
Total tax paid
352,969 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 800,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.41 元 goes to the government.
Real tax rate
43.6%
So, with you and the employer both paying tax, what used to be a 42.9% tax rate now rises to 43.6%, meaning your real tax rate is actually 0.7% higher than what it seemed at first.
Summary
If you make 9,600,000 元 a year living in the region of Guangzhou, China, you will be taxed 4,115,508 元. That means that your net pay will be 5,484,492 元 per year, or 457,041 元 per month. Your average tax rate is 42.9% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 5492775
42.8%
1
Beijing
CNY 5485271
42.9%
2
Guangzhou
CNY 5484492
42.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 5370267
44.1%
1
Canada
CNY 4630119
51.8%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 6985251
27.2%
1
Kenya
CNY 6723658
30.0%
2
Ivory Coast
CNY 6541717
31.9%
3
Nigeria
CNY 6530817
32.0%
4
Ghana
CNY 6357600
33.8%
5
Mozambique
CNY 6255965
34.8%
6
Zambia
CNY 5906108
38.5%
7
Cameroon
CNY 5853857
39.0%
8
Morocco
CNY 5833797
39.2%
9
Senegal
CNY 5768257
39.9%
10
South Africa
CNY 5351824
44.3%
11
Uganda
CNY 5305791
44.7%
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.