Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,056 元
Income Tax
- 615 元
Housing Fund
- 1,087 元
Pension
- 724 元
Medical Insurance
- 181 元
Unemployment
- 18.11 元
Total tax
- 2,625 元
Net pay
* 6,431 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
6,431 元
Net pay
3,017 元
Tax the employer pays
2,625 元
Tax you pay
Total tax paid
5,642 元
Did you know your employer also pays tax on your salary? It costs the employer 3,017 元 to pay you 9,056 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 108,672 元 a year living in the region of Guangzhou, China, you will be taxed 31,500 元. That means that your net pay will be 77,172 元 per year, or 6,431 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 81769
24.8%
1
Guangzhou
CNY 77172
29.0%
2
Beijing
CNY 76879
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 95874
11.8%
1
Canada
CNY 82083
24.5%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 98887
9.0%
1
Guatemala
CNY 98252
9.6%
2
Ecuador
CNY 97573
10.2%
3
Costa Rica
CNY 97261
10.5%
4
Colombia
CNY 97058
10.7%
5
Panama
CNY 94132
13.4%
6
Chile
CNY 88776
18.3%
7
Mexico
CNY 88710
18.4%
8
Uruguay
CNY 85654
21.2%
9
Peru
CNY 84424
22.3%
10
Brazil
CNY 82878
23.7%
11
Argentina
CNY 70587
35.1%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 93386
14.1%
1
Mozambique
CNY 82225
24.3%
2
Morocco
CNY 81078
25.4%
3
Angola
CNY 80310
26.1%
4
Kenya
CNY 79728
26.6%
5
Ivory Coast
CNY 79346
27.0%
6
Ghana
CNY 78918
27.4%
7
Cameroon
CNY 75166
30.8%
8
Nigeria
CNY 74816
31.2%
9
Uganda
CNY 72759
33.1%
10
Senegal
CNY 72176
33.6%
11
Zambia
CNY 68941
36.6%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 103238
5.0%
1
Qatar
CNY 103238
5.0%
2
Bahrain
CNY 99978
8.0%
3
Oman
CNY 99978
8.0%
4
Saudi Arabia
CNY 97805
10.0%
5
Kuwait
CNY 96718
11.0%
6
Israel
CNY 94382
13.2%
7
Egypt
CNY 83499
23.2%
8
Lebanon
CNY 82870
23.7%
9
Turkey
CNY 60850
44.0%
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.