Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,078 元
Income Tax
- 616 元
Housing Fund
- 1,089 元
Pension
- 726 元
Medical Insurance
- 182 元
Unemployment
- 18.16 元
Total tax
- 2,632 元
Net pay
* 6,446 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
6,446 元
Net pay
3,024 元
Tax the employer pays
2,632 元
Tax you pay
Total tax paid
5,655 元
Did you know your employer also pays tax on your salary? It costs the employer 3,024 元 to pay you 9,078 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 108,936 元 a year living in the region of Guangzhou, China, you will be taxed 31,579 元. That means that your net pay will be 77,357 元 per year, or 6,446 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.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 108936
0.0%
1
Ireland
CNY 108141
0.7%
2
Spain
CNY 101439
6.9%
3
Switzerland
CNY 101287
7.0%
4
France
CNY 96233
11.7%
5
Norway
CNY 95667
12.2%
6
Russia
CNY 94774
13.0%
7
Luxembourg
CNY 94133
13.6%
8
Austria
CNY 92525
15.1%
9
Italy
CNY 91118
16.4%
10
Czech Republic
CNY 89958
17.4%
11
Hungary
CNY 88783
18.5%
12
Ukraine
CNY 87693
19.5%
13
Germany
CNY 87423
19.8%
14
Greece
CNY 82966
23.8%
15
Sweden
CNY 82316
24.4%
16
Poland
CNY 78558
27.9%
17
Portugal
CNY 75092
31.1%
18
Finland
CNY 74185
31.9%
19
Belgium
CNY 73730
32.3%
20
Denmark
CNY 72853
33.1%
21
Netherlands
CNY 68551
37.1%
22
Romania
CNY 63728
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 96080
11.8%
1
Canada
CNY 82263
24.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 104103
4.4%
1
Hong Kong
CNY 103489
5.0%
2
Thailand
CNY 100657
7.6%
3
Taiwan
CNY 99301
8.8%
4
South Korea
CNY 94955
12.8%
5
Pakistan
CNY 94496
13.3%
6
Malaysia
CNY 92579
15.0%
7
New Zealand
CNY 92574
15.0%
8
Indonesia
CNY 92274
15.3%
9
Philippines
CNY 88454
18.8%
10
Japan
CNY 88266
19.0%
11
Singapore
CNY 87155
20.0%
12
Kazakhstan
CNY 86423
20.7%
13
Vietnam
CNY 83649
23.2%
14
India
CNY 78593
27.9%
15
China
CNY 77063
29.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 99112
9.0%
1
Guatemala
CNY 98491
9.6%
2
Ecuador
CNY 97800
10.2%
3
Costa Rica
CNY 97498
10.5%
4
Colombia
CNY 97260
10.7%
5
Panama
CNY 94331
13.4%
6
Chile
CNY 88985
18.3%
7
Mexico
CNY 88910
18.4%
8
Uruguay
CNY 85844
21.2%
9
Peru
CNY 84622
22.3%
10
Brazil
CNY 83056
23.8%
11
Argentina
CNY 70758
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 93581
14.1%
1
Mozambique
CNY 82415
24.4%
2
Morocco
CNY 81248
25.4%
3
Angola
CNY 80502
26.1%
4
Kenya
CNY 79913
26.6%
5
Ivory Coast
CNY 79520
27.0%
6
Ghana
CNY 79106
27.4%
7
Cameroon
CNY 75325
30.9%
8
Nigeria
CNY 74995
31.2%
9
Uganda
CNY 72931
33.1%
10
Senegal
CNY 72342
33.6%
11
Zambia
CNY 69104
36.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 103489
5.0%
1
Qatar
CNY 103489
5.0%
2
Bahrain
CNY 100221
8.0%
3
Oman
CNY 100221
8.0%
4
Saudi Arabia
CNY 98042
10.0%
5
Kuwait
CNY 96953
11.0%
6
Israel
CNY 94611
13.2%
7
Egypt
CNY 83697
23.2%
8
Lebanon
CNY 83068
23.8%
9
Turkey
CNY 61017
44.0%
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.