Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,750 元
Income Tax
- 591 元
Housing Fund
- 1,050 元
Pension
- 700 元
Medical Insurance
- 175 元
Unemployment
- 17.50 元
Total tax
- 2,533 元
Net pay
* 6,217 元
Marginal tax rate
30.0%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
Summary
If you make 105,000 元 a year living in the region of Guangzhou, China, you will be taxed 30,399 元. That means that your net pay will be 74,601 元 per year, or 6,217 元 per month. Your average tax rate is 29.0% 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
North America
Country 
Net pay
Average tax
Rank
USA
CNY 93016
11.4%
1
Canada
CNY 79582
24.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 101055
3.8%
1
Hong Kong
CNY 99750
5.0%
2
Thailand
CNY 97241
7.4%
3
Taiwan
CNY 95711
8.9%
4
South Korea
CNY 91639
12.7%
5
Pakistan
CNY 91544
12.8%
6
Malaysia
CNY 89577
14.7%
7
New Zealand
CNY 89382
14.9%
8
Indonesia
CNY 89178
15.1%
9
Philippines
CNY 85616
18.5%
10
Japan
CNY 85151
18.9%
11
Singapore
CNY 84034
20.0%
12
Kazakhstan
CNY 83264
20.7%
13
Vietnam
CNY 80831
23.0%
14
India
CNY 76358
27.3%
15
China
CNY 74318
29.2%
16
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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.