Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
87,912 元
Income Tax
- 16,428 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 23,335 元
Net pay
* 64,577 元
Marginal tax rate
43.0%
Average tax rate
26.5%
73.5%
Net pay
26.5%
Total tax
Total tax
Net pay
The Taxberg
64,577 元
Net pay
10,010 元
Tax the employer pays
23,335 元
Tax you pay
Total tax paid
33,345 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 87,912 元. In other words, every time you spend 10 元 of your hard-earned money, 3.79 元 goes to the government.
Real tax rate
34.1%
So, with you and the employer both paying tax, what used to be a 26.5% tax rate now rises to 34.1%, meaning your real tax rate is actually 7.6% higher than what it seemed at first.
Summary
If you make 1,054,944 元 a year living in the region of Guangzhou, China, you will be taxed 280,018 元. That means that your net pay will be 774,926 元 per year, or 64,577 元 per month. Your average tax rate is 26.5% and your marginal tax rate is 43.0%. 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 42.98 元, hence, your net pay will only increase by 57.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 570 元 of net incomes. A 5,000 元 bonus will generate an extra 2,851 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 792994
24.8%
1
Beijing
CNY 775839
26.5%
2
Guangzhou
CNY 774926
26.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 722589
31.5%
1
Canada
CNY 654050
38.0%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 939319
11.0%
1
Costa Rica
CNY 789988
25.1%
2
Chile
CNY 779050
26.2%
3
Uruguay
CNY 773243
26.7%
4
Colombia
CNY 773105
26.7%
5
Brazil
CNY 768889
27.1%
6
Panama
CNY 752221
28.7%
7
Puerto Rico
CNY 720896
31.7%
8
Mexico
CNY 717315
32.0%
9
Peru
CNY 703085
33.4%
10
Ecuador
CNY 700357
33.6%
11
Argentina
CNY 685663
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 768722
27.1%
1
Kenya
CNY 742118
29.7%
2
Nigeria
CNY 718470
31.9%
3
Ivory Coast
CNY 711211
32.6%
4
Ghana
CNY 705046
33.2%
5
Mozambique
CNY 701678
33.5%
6
Morocco
CNY 655596
37.9%
7
South Africa
CNY 652044
38.2%
8
Cameroon
CNY 651199
38.3%
9
Zambia
CNY 650899
38.3%
10
Senegal
CNY 641224
39.2%
11
Uganda
CNY 606010
42.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1002197
5.0%
1
Qatar
CNY 1002197
5.0%
2
Bahrain
CNY 979902
7.1%
3
Kuwait
CNY 978323
7.3%
4
Oman
CNY 970548
8.0%
5
Saudi Arabia
CNY 950944
9.9%
6
Egypt
CNY 793203
24.8%
7
Lebanon
CNY 792574
24.9%
8
Israel
CNY 685361
35.0%
9
Turkey
CNY 615793
41.6%
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.