Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
90,833 元
Income Tax
- 17,683 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 24,590 元
Net pay
* 66,243 元
Marginal tax rate
43.0%
Average tax rate
27.1%
72.9%
Net pay
27.1%
Total tax
Total tax
Net pay
The Taxberg
66,243 元
Net pay
10,010 元
Tax the employer pays
24,590 元
Tax you pay
Total tax paid
34,600 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 90,833 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 27.1% tax rate now rises to 34.3%, meaning your real tax rate is actually 7.2% higher than what it seemed at first.
Summary
If you make 1,089,996 元 a year living in the region of Guangzhou, China, you will be taxed 295,084 元. That means that your net pay will be 794,912 元 per year, or 66,243 元 per month. Your average tax rate is 27.1% 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 42.99 元, hence, your net pay will only increase by 57.01 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 812272
25.5%
1
Beijing
CNY 795815
27.0%
2
Guangzhou
CNY 794912
27.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 744664
31.7%
1
Canada
CNY 670700
38.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 931857
14.5%
1
Hong Kong
CNY 928412
14.8%
2
Singapore
CNY 896106
17.8%
3
Taiwan
CNY 830845
23.8%
4
Thailand
CNY 805457
26.1%
5
China
CNY 795815
27.0%
6
Indonesia
CNY 763690
29.9%
7
New Zealand
CNY 741849
31.9%
8
South Korea
CNY 741489
32.0%
9
Pakistan
CNY 740794
32.0%
10
Japan
CNY 732435
32.8%
11
Malaysia
CNY 728436
33.2%
12
Philippines
CNY 727279
33.3%
13
Vietnam
CNY 720354
33.9%
14
Australia
CNY 716558
34.3%
15
India
CNY 587331
46.1%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 794223
27.1%
1
Kenya
CNY 766655
29.7%
2
Nigeria
CNY 742312
31.9%
3
Ivory Coast
CNY 735128
32.6%
4
Ghana
CNY 728233
33.2%
5
Mozambique
CNY 724462
33.5%
6
Morocco
CNY 676837
37.9%
7
Cameroon
CNY 672541
38.3%
8
Zambia
CNY 672455
38.3%
9
South Africa
CNY 671322
38.4%
10
Senegal
CNY 662255
39.2%
11
Uganda
CNY 625289
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.