Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
90,415 元
Income Tax
- 17,503 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 24,411 元
Net pay
* 66,004 元
Marginal tax rate
43.0%
Average tax rate
27.0%
73.0%
Net pay
27.0%
Total tax
Total tax
Net pay
The Taxberg
66,004 元
Net pay
10,010 元
Tax the employer pays
24,411 元
Tax you pay
Total tax paid
34,421 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 90,415 元. In other words, every time you spend 10 元 of your hard-earned money, 3.81 元 goes to the government.
Real tax rate
34.3%
So, with you and the employer both paying tax, what used to be a 27% tax rate now rises to 34.3%, meaning your real tax rate is actually 7.3% higher than what it seemed at first.
Summary
If you make 1,084,980 元 a year living in the region of Guangzhou, China, you will be taxed 292,928 元. That means that your net pay will be 792,052 元 per year, or 66,004 元 per month. Your average tax rate is 27.0% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 809514
25.4%
1
Beijing
CNY 792956
26.9%
2
Guangzhou
CNY 792052
27.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 943933
13.0%
1
Hungary
CNY 884259
18.5%
2
Ukraine
CNY 873409
19.5%
3
Czech Republic
CNY 827801
23.7%
4
Switzerland
CNY 797831
26.5%
5
United Kingdom
CNY 701170
35.4%
6
France
CNY 685098
36.9%
7
Norway
CNY 670396
38.2%
8
Spain
CNY 664407
38.8%
9
Austria
CNY 651502
40.0%
10
Denmark
CNY 648961
40.2%
11
Poland
CNY 644385
40.6%
12
Romania
CNY 634713
41.5%
13
Ireland
CNY 627834
42.1%
14
Greece
CNY 622444
42.6%
15
Netherlands
CNY 614229
43.4%
16
Sweden
CNY 611561
43.6%
17
Germany
CNY 584632
46.1%
18
Luxembourg
CNY 581983
46.4%
19
Italy
CNY 544871
49.8%
20
Finland
CNY 510130
53.0%
21
Portugal
CNY 482303
55.6%
22
Belgium
CNY 444838
59.0%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 741329
31.7%
1
Canada
CNY 668317
38.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 927343
14.5%
1
Hong Kong
CNY 924249
14.8%
2
Singapore
CNY 892063
17.8%
3
Taiwan
CNY 827768
23.7%
4
Thailand
CNY 802160
26.1%
5
China
CNY 792956
26.9%
6
Indonesia
CNY 760299
29.9%
7
New Zealand
CNY 738789
31.9%
8
South Korea
CNY 738669
31.9%
9
Pakistan
CNY 737534
32.0%
10
Japan
CNY 729346
32.8%
11
Malaysia
CNY 725276
33.2%
12
Philippines
CNY 724160
33.3%
13
Vietnam
CNY 717093
33.9%
14
Australia
CNY 713899
34.2%
15
India
CNY 584717
46.1%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 790574
27.1%
1
Kenya
CNY 763144
29.7%
2
Nigeria
CNY 738901
31.9%
3
Ivory Coast
CNY 731706
32.6%
4
Ghana
CNY 724915
33.2%
5
Mozambique
CNY 721202
33.5%
6
Morocco
CNY 673797
37.9%
7
Cameroon
CNY 669487
38.3%
8
Zambia
CNY 669371
38.3%
9
South Africa
CNY 668563
38.4%
10
Senegal
CNY 659245
39.2%
11
Uganda
CNY 622530
42.6%
12
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.