Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
90,500 元
Income Tax
- 17,540 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 24,447 元
Net pay
* 66,053 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
66,053 元
Net pay
10,010 元
Tax the employer pays
24,447 元
Tax you pay
Total tax paid
34,457 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 90,500 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 1,086,000 元 a year living in the region of Guangzhou, China, you will be taxed 293,367 元. That means that your net pay will be 792,633 元 per year, or 66,053 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 810075
25.4%
1
Beijing
CNY 793538
26.9%
2
Guangzhou
CNY 792633
27.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 944820
13.0%
1
Hungary
CNY 885090
18.5%
2
Ukraine
CNY 874230
19.5%
3
Czech Republic
CNY 828586
23.7%
4
Switzerland
CNY 798461
26.5%
5
United Kingdom
CNY 701749
35.4%
6
France
CNY 685601
36.9%
7
Norway
CNY 670942
38.2%
8
Spain
CNY 664956
38.8%
9
Austria
CNY 652076
40.0%
10
Denmark
CNY 649484
40.2%
11
Poland
CNY 644972
40.6%
12
Romania
CNY 635310
41.5%
13
Ireland
CNY 628324
42.1%
14
Greece
CNY 623016
42.6%
15
Netherlands
CNY 614744
43.4%
16
Sweden
CNY 612071
43.6%
17
Germany
CNY 585162
46.1%
18
Luxembourg
CNY 582552
46.4%
19
Italy
CNY 545334
49.8%
20
Finland
CNY 510505
53.0%
21
Portugal
CNY 482696
55.6%
22
Belgium
CNY 445219
59.0%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 741998
31.7%
1
Canada
CNY 668802
38.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 928261
14.5%
1
Hong Kong
CNY 925096
14.8%
2
Singapore
CNY 892885
17.8%
3
Taiwan
CNY 828393
23.7%
4
Thailand
CNY 802831
26.1%
5
China
CNY 793538
26.9%
6
Indonesia
CNY 760988
29.9%
7
New Zealand
CNY 739412
31.9%
8
South Korea
CNY 739242
31.9%
9
Pakistan
CNY 738197
32.0%
10
Japan
CNY 729974
32.8%
11
Malaysia
CNY 725919
33.2%
12
Philippines
CNY 724794
33.3%
13
Vietnam
CNY 717756
33.9%
14
Australia
CNY 714440
34.2%
15
India
CNY 585249
46.1%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 966806
11.0%
1
Costa Rica
CNY 810835
25.3%
2
Chile
CNY 799236
26.4%
3
Colombia
CNY 795721
26.7%
4
Uruguay
CNY 793579
26.9%
5
Brazil
CNY 791405
27.1%
6
Panama
CNY 772951
28.8%
7
Puerto Rico
CNY 739938
31.9%
8
Mexico
CNY 737811
32.1%
9
Peru
CNY 722107
33.5%
10
Ecuador
CNY 718073
33.9%
11
Argentina
CNY 705850
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 791316
27.1%
1
Kenya
CNY 763858
29.7%
2
Nigeria
CNY 739594
31.9%
3
Ivory Coast
CNY 732402
32.6%
4
Ghana
CNY 725589
33.2%
5
Mozambique
CNY 721865
33.5%
6
Morocco
CNY 674415
37.9%
7
Cameroon
CNY 670108
38.3%
8
Zambia
CNY 669998
38.3%
9
South Africa
CNY 669124
38.4%
10
Senegal
CNY 659857
39.2%
11
Uganda
CNY 623091
42.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1031700
5.0%
1
Qatar
CNY 1031700
5.0%
2
Bahrain
CNY 1010648
6.9%
3
Kuwait
CNY 1009379
7.1%
4
Oman
CNY 999120
8.0%
5
Saudi Arabia
CNY 982000
9.6%
6
Egypt
CNY 816495
24.8%
7
Lebanon
CNY 815866
24.9%
8
Israel
CNY 702323
35.3%
9
Turkey
CNY 633881
41.6%
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.