Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
91,173 元
Income Tax
- 17,829 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 24,736 元
Net pay
* 66,437 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
66,437 元
Net pay
10,010 元
Tax the employer pays
24,736 元
Tax you pay
Total tax paid
34,747 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 91,173 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 1,094,076 元 a year living in the region of Guangzhou, China, you will be taxed 296,838 元. That means that your net pay will be 797,238 元 per year, or 66,437 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 42.98 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 814516
25.6%
1
Beijing
CNY 798140
27.0%
2
Guangzhou
CNY 797238
27.1%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 951846
13.0%
1
Hungary
CNY 891672
18.5%
2
Ukraine
CNY 880731
19.5%
3
Czech Republic
CNY 834805
23.7%
4
Switzerland
CNY 803456
26.6%
5
United Kingdom
CNY 706332
35.4%
6
France
CNY 689582
37.0%
7
Norway
CNY 675264
38.3%
8
Spain
CNY 669301
38.8%
9
Austria
CNY 656621
40.0%
10
Denmark
CNY 653620
40.3%
11
Poland
CNY 649620
40.6%
12
Romania
CNY 640034
41.5%
13
Ireland
CNY 632200
42.2%
14
Greece
CNY 627538
42.6%
15
Netherlands
CNY 618823
43.4%
16
Sweden
CNY 616109
43.7%
17
Germany
CNY 589354
46.1%
18
Luxembourg
CNY 587058
46.3%
19
Italy
CNY 548999
49.8%
20
Finland
CNY 513479
53.1%
21
Portugal
CNY 485805
55.6%
22
Belgium
CNY 448238
59.0%
23
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Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 935529
14.5%
1
Hong Kong
CNY 931799
14.8%
2
Singapore
CNY 899395
17.8%
3
Taiwan
CNY 833349
23.8%
4
Thailand
CNY 808139
26.1%
5
China
CNY 798140
27.1%
6
Indonesia
CNY 766448
30.0%
7
New Zealand
CNY 744338
32.0%
8
South Korea
CNY 743783
32.0%
9
Pakistan
CNY 743446
32.1%
10
Japan
CNY 734947
32.8%
11
Malaysia
CNY 731006
33.2%
12
Philippines
CNY 729816
33.3%
13
Vietnam
CNY 723006
33.9%
14
Australia
CNY 718720
34.3%
15
India
CNY 589458
46.1%
16
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1039372
5.0%
1
Qatar
CNY 1039372
5.0%
2
Bahrain
CNY 1018643
6.9%
3
Kuwait
CNY 1017455
7.0%
4
Oman
CNY 1006550
8.0%
5
Saudi Arabia
CNY 990076
9.5%
6
Egypt
CNY 822552
24.8%
7
Lebanon
CNY 821923
24.9%
8
Israel
CNY 706734
35.4%
9
Turkey
CNY 638584
41.6%
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.