Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,342 元
Income Tax
- 559 元
Housing Fund
- 1,001 元
Pension
- 667 元
Medical Insurance
- 167 元
Unemployment
- 16.68 元
Total tax
- 2,411 元
Net pay
* 5,931 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
5,931 元
Net pay
2,779 元
Tax the employer pays
2,411 元
Tax you pay
Total tax paid
5,190 元
Did you know your employer also pays tax on your salary? It costs the employer 2,779 元 to pay you 8,342 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
46.7%
So, with you and the employer both paying tax, what used to be a 28.9% tax rate now rises to 46.7%, meaning your real tax rate is actually 17.8% higher than what it seemed at first.
Summary
If you make 100,104 元 a year living in the region of Guangzhou, China, you will be taxed 28,931 元. That means that your net pay will be 71,173 元 per year, or 5,931 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 75407
24.7%
1
Guangzhou
CNY 71173
28.9%
2
Beijing
CNY 70903
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 89205
10.9%
1
Canada
CNY 76034
24.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 97262
2.8%
1
Hong Kong
CNY 95099
5.0%
2
Thailand
CNY 92991
7.1%
3
Taiwan
CNY 91245
8.9%
4
Pakistan
CNY 87872
12.2%
5
South Korea
CNY 87515
12.6%
6
Malaysia
CNY 85777
14.3%
7
New Zealand
CNY 85410
14.7%
8
Indonesia
CNY 85237
14.9%
9
Philippines
CNY 82086
18.0%
10
Japan
CNY 81276
18.8%
11
Singapore
CNY 80106
20.0%
12
Kazakhstan
CNY 79334
20.8%
13
Vietnam
CNY 77326
22.8%
14
India
CNY 73577
26.5%
15
China
CNY 70903
29.2%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 91574
8.5%
1
Guatemala
CNY 90506
9.6%
2
Ecuador
CNY 90203
9.9%
3
Colombia
CNY 90143
10.0%
4
Costa Rica
CNY 89593
10.5%
5
Panama
CNY 87650
12.4%
6
Mexico
CNY 82210
17.9%
7
Chile
CNY 81999
18.1%
8
Uruguay
CNY 79493
20.6%
9
Peru
CNY 77976
22.1%
10
Brazil
CNY 77321
22.8%
11
Argentina
CNY 65017
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 87046
13.0%
1
Mozambique
CNY 76056
24.0%
2
Morocco
CNY 75551
24.5%
3
Angola
CNY 74076
26.0%
4
Kenya
CNY 73730
26.4%
5
Ivory Coast
CNY 73706
26.4%
6
Ghana
CNY 72846
27.2%
7
Cameroon
CNY 70008
30.1%
8
Nigeria
CNY 68988
31.1%
9
Uganda
CNY 67190
32.9%
10
Senegal
CNY 66778
33.3%
11
Zambia
CNY 63672
36.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 95099
5.0%
1
Qatar
CNY 95099
5.0%
2
Bahrain
CNY 92096
8.0%
3
Oman
CNY 92096
8.0%
4
Saudi Arabia
CNY 90094
10.0%
5
Kuwait
CNY 89093
11.0%
6
Israel
CNY 86940
13.2%
7
Egypt
CNY 77073
23.0%
8
Lebanon
CNY 76444
23.6%
9
Turkey
CNY 55432
44.6%
10
Show more
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.