Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,360 元
Income Tax
- 638 元
Housing Fund
- 1,123 元
Pension
- 749 元
Medical Insurance
- 187 元
Unemployment
- 18.72 元
Total tax
- 2,716 元
Net pay
* 6,644 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
6,644 元
Net pay
3,118 元
Tax the employer pays
2,716 元
Tax you pay
Total tax paid
5,834 元
Did you know your employer also pays tax on your salary? It costs the employer 3,118 元 to pay you 9,360 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
46.8%
So, with you and the employer both paying tax, what used to be a 29% tax rate now rises to 46.8%, meaning your real tax rate is actually 17.8% higher than what it seemed at first.
Summary
If you make 112,320 元 a year living in the region of Guangzhou, China, you will be taxed 32,594 元. That means that your net pay will be 79,726 元 per year, or 6,644 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 84478
24.8%
1
Guangzhou
CNY 79726
29.0%
2
Beijing
CNY 79423
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 98712
12.1%
1
Canada
CNY 84569
24.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 106725
5.0%
1
Hong Kong
CNY 106689
5.0%
2
Thailand
CNY 103594
7.8%
3
Taiwan
CNY 102388
8.8%
4
South Korea
CNY 97806
12.9%
5
Pakistan
CNY 97034
13.6%
6
New Zealand
CNY 95319
15.1%
7
Malaysia
CNY 95160
15.3%
8
Indonesia
CNY 94935
15.5%
9
Japan
CNY 90944
19.0%
10
Philippines
CNY 90894
19.1%
11
Singapore
CNY 89797
20.1%
12
Kazakhstan
CNY 89139
20.6%
13
Vietnam
CNY 86072
23.4%
14
India
CNY 80515
28.3%
15
China
CNY 79423
29.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 102000
9.2%
1
Guatemala
CNY 101550
9.6%
2
Ecuador
CNY 100699
10.4%
3
Costa Rica
CNY 100526
10.5%
4
Colombia
CNY 99857
11.1%
5
Panama
CNY 96891
13.7%
6
Chile
CNY 91662
18.4%
7
Mexico
CNY 91467
18.6%
8
Uruguay
CNY 88277
21.4%
9
Peru
CNY 87169
22.4%
10
Brazil
CNY 85487
23.9%
11
Argentina
CNY 72958
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 96085
14.5%
1
Mozambique
CNY 84852
24.5%
2
Morocco
CNY 83431
25.7%
3
Angola
CNY 82964
26.1%
4
Kenya
CNY 82282
26.7%
5
Ivory Coast
CNY 81747
27.2%
6
Ghana
CNY 81410
27.5%
7
Cameroon
CNY 77362
31.1%
8
Nigeria
CNY 77297
31.2%
9
Uganda
CNY 75130
33.1%
10
Senegal
CNY 74474
33.7%
11
Zambia
CNY 71185
36.6%
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.