Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,667 元
Income Tax
- 584 元
Housing Fund
- 1,040 元
Pension
- 693 元
Medical Insurance
- 173 元
Unemployment
- 17.33 元
Total tax
- 2,508 元
Net pay
* 6,159 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
6,159 元
Net pay
2,887 元
Tax the employer pays
2,508 元
Tax you pay
Total tax paid
5,395 元
Did you know your employer also pays tax on your salary? It costs the employer 2,887 元 to pay you 8,667 元. In other words, every time you spend 10 元 of your hard-earned money, 6.23 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 104,004 元 a year living in the region of Guangzhou, China, you will be taxed 30,100 元. That means that your net pay will be 73,904 元 per year, or 6,159 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 78303
24.7%
1
Guangzhou
CNY 73904
28.9%
2
Beijing
CNY 73623
29.2%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 104004
0.0%
1
Ireland
CNY 103598
0.4%
2
Spain
CNY 97400
6.4%
3
Switzerland
CNY 96735
7.0%
4
France
CNY 92268
11.3%
5
Norway
CNY 91715
11.8%
6
Russia
CNY 90483
13.0%
7
Luxembourg
CNY 90286
13.2%
8
Austria
CNY 88427
15.0%
9
Italy
CNY 88116
15.3%
10
Czech Republic
CNY 86308
17.0%
11
Hungary
CNY 84763
18.5%
12
Ukraine
CNY 83723
19.5%
13
Germany
CNY 83541
19.7%
14
Greece
CNY 79663
23.4%
15
Sweden
CNY 79009
24.0%
16
Poland
CNY 75409
27.5%
17
Portugal
CNY 72108
30.7%
18
Finland
CNY 71360
31.4%
19
Belgium
CNY 70643
32.1%
20
Denmark
CNY 69535
33.1%
21
Netherlands
CNY 65446
37.1%
22
Romania
CNY 60842
41.5%
23
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Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 100283
3.6%
1
Hong Kong
CNY 98804
5.0%
2
Thailand
CNY 96376
7.3%
3
Taiwan
CNY 94803
8.9%
4
Pakistan
CNY 90797
12.7%
5
South Korea
CNY 90800
12.7%
6
Malaysia
CNY 88817
14.6%
7
New Zealand
CNY 88574
14.8%
8
Indonesia
CNY 88394
15.0%
9
Philippines
CNY 84898
18.4%
10
Japan
CNY 84362
18.9%
11
Singapore
CNY 83241
20.0%
12
Kazakhstan
CNY 82464
20.7%
13
Vietnam
CNY 80118
23.0%
14
India
CNY 75792
27.1%
15
China
CNY 73623
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 94903
8.8%
1
Guatemala
CNY 94032
9.6%
2
Ecuador
CNY 93558
10.0%
3
Colombia
CNY 93471
10.1%
4
Costa Rica
CNY 93084
10.5%
5
Panama
CNY 90600
12.9%
6
Mexico
CNY 85169
18.1%
7
Chile
CNY 85084
18.2%
8
Uruguay
CNY 82297
20.9%
9
Peru
CNY 80911
22.2%
10
Brazil
CNY 79753
23.3%
11
Argentina
CNY 67552
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 89932
13.5%
1
Mozambique
CNY 78864
24.2%
2
Morocco
CNY 78066
24.9%
3
Angola
CNY 76914
26.1%
4
Kenya
CNY 76460
26.5%
5
Ivory Coast
CNY 76273
26.7%
6
Ghana
CNY 75610
27.3%
7
Cameroon
CNY 72355
30.4%
8
Nigeria
CNY 71641
31.1%
9
Uganda
CNY 69725
33.0%
10
Senegal
CNY 69235
33.4%
11
Zambia
CNY 66070
36.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 98804
5.0%
1
Qatar
CNY 98804
5.0%
2
Bahrain
CNY 95684
8.0%
3
Oman
CNY 95684
8.0%
4
Saudi Arabia
CNY 93604
10.0%
5
Kuwait
CNY 92564
11.0%
6
Israel
CNY 90327
13.2%
7
Egypt
CNY 79998
23.1%
8
Lebanon
CNY 79369
23.7%
9
Turkey
CNY 57898
44.3%
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.