Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,090 元
Income Tax
- 617 元
Housing Fund
- 1,091 元
Pension
- 727 元
Medical Insurance
- 182 元
Unemployment
- 18.18 元
Total tax
- 2,635 元
Net pay
* 6,455 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
6,455 元
Net pay
3,028 元
Tax the employer pays
2,635 元
Tax you pay
Total tax paid
5,663 元
Did you know your employer also pays tax on your salary? It costs the employer 3,028 元 to pay you 9,090 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 109,080 元 a year living in the region of Guangzhou, China, you will be taxed 31,622 元. That means that your net pay will be 77,458 元 per year, or 6,455 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 82072
24.8%
1
Guangzhou
CNY 77458
29.0%
2
Beijing
CNY 77163
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 96192
11.8%
1
Canada
CNY 82361
24.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 104215
4.5%
1
Hong Kong
CNY 103626
5.0%
2
Thailand
CNY 100782
7.6%
3
Taiwan
CNY 99433
8.8%
4
South Korea
CNY 95076
12.8%
5
Pakistan
CNY 94604
13.3%
6
New Zealand
CNY 92691
15.0%
7
Malaysia
CNY 92689
15.0%
8
Indonesia
CNY 92387
15.3%
9
Philippines
CNY 88558
18.8%
10
Japan
CNY 88380
19.0%
11
Singapore
CNY 87267
20.0%
12
Kazakhstan
CNY 86538
20.7%
13
Vietnam
CNY 83752
23.2%
14
India
CNY 78675
27.9%
15
China
CNY 77163
29.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 99235
9.0%
1
Guatemala
CNY 98621
9.6%
2
Ecuador
CNY 97923
10.2%
3
Costa Rica
CNY 97627
10.5%
4
Colombia
CNY 97371
10.7%
5
Panama
CNY 94440
13.4%
6
Chile
CNY 89099
18.3%
7
Mexico
CNY 89020
18.4%
8
Uruguay
CNY 85948
21.2%
9
Peru
CNY 84731
22.3%
10
Brazil
CNY 83153
23.8%
11
Argentina
CNY 70852
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 93688
14.1%
1
Mozambique
CNY 82519
24.4%
2
Morocco
CNY 81341
25.4%
3
Angola
CNY 80606
26.1%
4
Kenya
CNY 80014
26.7%
5
Ivory Coast
CNY 79614
27.0%
6
Ghana
CNY 79208
27.4%
7
Cameroon
CNY 75411
30.9%
8
Nigeria
CNY 75093
31.2%
9
Uganda
CNY 73024
33.1%
10
Senegal
CNY 72433
33.6%
11
Zambia
CNY 69192
36.6%
12
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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.