Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,754 元
Income Tax
- 591 元
Housing Fund
- 1,050 元
Pension
- 700 元
Medical Insurance
- 175 元
Unemployment
- 17.51 元
Total tax
- 2,534 元
Net pay
* 6,220 元
Marginal tax rate
30.0%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
The Taxberg
6,220 元
Net pay
2,916 元
Tax the employer pays
2,534 元
Tax you pay
Total tax paid
5,450 元
Did you know your employer also pays tax on your salary? It costs the employer 2,916 元 to pay you 8,754 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 29% tax rate now rises to 46.7%, meaning your real tax rate is actually 17.7% higher than what it seemed at first.
Summary
If you make 105,048 元 a year living in the region of Guangzhou, China, you will be taxed 30,413 元. That means that your net pay will be 74,635 元 per year, or 6,220 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
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 79078
24.7%
1
Guangzhou
CNY 74635
29.0%
2
Beijing
CNY 74351
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 93054
11.4%
1
Canada
CNY 79614
24.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 101092
3.8%
1
Hong Kong
CNY 99796
5.0%
2
Thailand
CNY 97282
7.4%
3
Taiwan
CNY 95755
8.9%
4
South Korea
CNY 91680
12.7%
5
Pakistan
CNY 91580
12.8%
6
Malaysia
CNY 89614
14.7%
7
New Zealand
CNY 89421
14.9%
8
Indonesia
CNY 89215
15.1%
9
Philippines
CNY 85651
18.5%
10
Japan
CNY 85189
18.9%
11
Singapore
CNY 84072
20.0%
12
Kazakhstan
CNY 83302
20.7%
13
Vietnam
CNY 80865
23.0%
14
India
CNY 76385
27.3%
15
China
CNY 74351
29.2%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 95794
8.8%
1
Guatemala
CNY 94975
9.6%
2
Ecuador
CNY 94456
10.1%
3
Colombia
CNY 94277
10.3%
4
Costa Rica
CNY 94018
10.5%
5
Panama
CNY 91390
13.0%
6
Mexico
CNY 85961
18.2%
7
Chile
CNY 85910
18.2%
8
Uruguay
CNY 83048
20.9%
9
Peru
CNY 81697
22.2%
10
Brazil
CNY 80439
23.4%
11
Argentina
CNY 68231
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 90704
13.7%
1
Mozambique
CNY 79616
24.2%
2
Morocco
CNY 78740
25.0%
3
Angola
CNY 77673
26.1%
4
Kenya
CNY 77191
26.5%
5
Ivory Coast
CNY 76960
26.7%
6
Ghana
CNY 76350
27.3%
7
Cameroon
CNY 72984
30.5%
8
Nigeria
CNY 72351
31.1%
9
Uganda
CNY 70403
33.0%
10
Senegal
CNY 69892
33.5%
11
Zambia
CNY 66712
36.5%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 99796
5.0%
1
Qatar
CNY 99796
5.0%
2
Bahrain
CNY 96644
8.0%
3
Oman
CNY 96644
8.0%
4
Saudi Arabia
CNY 94543
10.0%
5
Kuwait
CNY 93493
11.0%
6
Israel
CNY 91234
13.2%
7
Egypt
CNY 80781
23.1%
8
Lebanon
CNY 80152
23.7%
9
Turkey
CNY 58558
44.3%
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.