Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,450 元
Income Tax
- 567 元
Housing Fund
- 1,014 元
Pension
- 676 元
Medical Insurance
- 169 元
Unemployment
- 16.90 元
Total tax
- 2,443 元
Net pay
* 6,007 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
6,007 元
Net pay
2,815 元
Tax the employer pays
2,443 元
Tax you pay
Total tax paid
5,258 元
Did you know your employer also pays tax on your salary? It costs the employer 2,815 元 to pay you 8,450 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 101,400 元 a year living in the region of Guangzhou, China, you will be taxed 29,320 元. That means that your net pay will be 72,080 元 per year, or 6,007 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.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 101400
0.0%
1
Ireland
CNY 101254
0.1%
2
Spain
CNY 94961
6.4%
3
Switzerland
CNY 94308
7.0%
4
France
CNY 90174
11.1%
5
Norway
CNY 89629
11.6%
6
Luxembourg
CNY 88254
13.0%
7
Russia
CNY 88218
13.0%
8
Italy
CNY 86531
14.7%
9
Austria
CNY 86213
15.0%
10
Czech Republic
CNY 84381
16.8%
11
Hungary
CNY 82641
18.5%
12
Ukraine
CNY 81627
19.5%
13
Germany
CNY 81450
19.7%
14
Greece
CNY 77918
23.2%
15
Sweden
CNY 77263
23.8%
16
Poland
CNY 73746
27.3%
17
Portugal
CNY 70532
30.4%
18
Finland
CNY 69982
31.0%
19
Belgium
CNY 68924
32.0%
20
Denmark
CNY 67783
33.2%
21
Netherlands
CNY 63805
37.1%
22
Romania
CNY 59319
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 90214
11.0%
1
Canada
CNY 76994
24.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 98266
3.1%
1
Hong Kong
CNY 96330
5.0%
2
Thailand
CNY 94116
7.2%
3
Taiwan
CNY 92427
8.9%
4
Pakistan
CNY 88844
12.4%
5
South Korea
CNY 88606
12.6%
6
Malaysia
CNY 86798
14.4%
7
New Zealand
CNY 86462
14.7%
8
Indonesia
CNY 86305
14.9%
9
Philippines
CNY 83020
18.1%
10
Japan
CNY 82301
18.8%
11
Singapore
CNY 81153
20.0%
12
Kazakhstan
CNY 80374
20.7%
13
Vietnam
CNY 78253
22.8%
14
India
CNY 74313
26.7%
15
China
CNY 71807
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 92680
8.6%
1
Guatemala
CNY 91677
9.6%
2
Ecuador
CNY 91318
9.9%
3
Colombia
CNY 91249
10.0%
4
Costa Rica
CNY 90753
10.5%
5
Panama
CNY 88630
12.6%
6
Mexico
CNY 83193
18.0%
7
Chile
CNY 83024
18.1%
8
Uruguay
CNY 80425
20.7%
9
Peru
CNY 78951
22.1%
10
Brazil
CNY 78129
23.0%
11
Argentina
CNY 65860
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 88005
13.2%
1
Mozambique
CNY 76989
24.1%
2
Morocco
CNY 76387
24.7%
3
Angola
CNY 75019
26.0%
4
Kenya
CNY 74638
26.4%
5
Ivory Coast
CNY 74559
26.5%
6
Ghana
CNY 73764
27.3%
7
Cameroon
CNY 70788
30.2%
8
Nigeria
CNY 69869
31.1%
9
Uganda
CNY 68032
32.9%
10
Senegal
CNY 67594
33.3%
11
Zambia
CNY 64469
36.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 96330
5.0%
1
Qatar
CNY 96330
5.0%
2
Bahrain
CNY 93288
8.0%
3
Oman
CNY 93288
8.0%
4
Saudi Arabia
CNY 91260
10.0%
5
Kuwait
CNY 90246
11.0%
6
Israel
CNY 88066
13.2%
7
Egypt
CNY 78045
23.0%
8
Lebanon
CNY 77416
23.7%
9
Turkey
CNY 56251
44.5%
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.