Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,082 元
Income Tax
- 539 元
Housing Fund
- 970 元
Pension
- 647 元
Medical Insurance
- 162 元
Unemployment
- 16.16 元
Total tax
- 2,333 元
Net pay
* 5,749 元
Marginal tax rate
30.0%
Average tax rate
28.9%
71.1%
Net pay
28.9%
Total tax
Total tax
Net pay
The Taxberg
5,749 元
Net pay
2,692 元
Tax the employer pays
2,333 元
Tax you pay
Total tax paid
5,025 元
Did you know your employer also pays tax on your salary? It costs the employer 2,692 元 to pay you 8,082 元. In other words, every time you spend 10 元 of your hard-earned money, 6.22 元 goes to the government.
Real tax rate
46.6%
So, with you and the employer both paying tax, what used to be a 28.9% tax rate now rises to 46.6%, meaning your real tax rate is actually 17.7% higher than what it seemed at first.
Summary
If you make 96,984 元 a year living in the region of Guangzhou, China, you will be taxed 27,996 元. That means that your net pay will be 68,988 元 per year, or 5,749 元 per month. Your average tax rate is 28.9% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 73091
24.6%
1
Guangzhou
CNY 68988
28.9%
2
Beijing
CNY 68726
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 86777
10.5%
1
Canada
CNY 73721
24.0%
2
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 92135
5.0%
1
Qatar
CNY 92135
5.0%
2
Bahrain
CNY 89225
8.0%
3
Oman
CNY 89225
8.0%
4
Saudi Arabia
CNY 87286
10.0%
5
Kuwait
CNY 86316
11.0%
6
Israel
CNY 84231
13.2%
7
Egypt
CNY 74733
22.9%
8
Lebanon
CNY 74104
23.6%
9
Turkey
CNY 53459
44.9%
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.