Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,423 元
Income Tax
- 643 元
Housing Fund
- 1,131 元
Pension
- 754 元
Medical Insurance
- 188 元
Unemployment
- 18.85 元
Total tax
- 2,735 元
Net pay
* 6,688 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
6,688 元
Net pay
3,139 元
Tax the employer pays
2,735 元
Tax you pay
Total tax paid
5,874 元
Did you know your employer also pays tax on your salary? It costs the employer 3,139 元 to pay you 9,423 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 113,076 元 a year living in the region of Guangzhou, China, you will be taxed 32,820 元. That means that your net pay will be 80,256 元 per year, or 6,688 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 85039
24.8%
1
Guangzhou
CNY 80256
29.0%
2
Beijing
CNY 79951
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 99300
12.2%
1
Canada
CNY 85084
24.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 107403
5.0%
1
Australia
CNY 107310
5.1%
2
Thailand
CNY 104250
7.8%
3
Taiwan
CNY 103078
8.8%
4
South Korea
CNY 98443
12.9%
5
Pakistan
CNY 97601
13.7%
6
New Zealand
CNY 95932
15.2%
7
Malaysia
CNY 95737
15.3%
8
Indonesia
CNY 95530
15.5%
9
Japan
CNY 91543
19.0%
10
Philippines
CNY 91439
19.1%
11
Singapore
CNY 90387
20.1%
12
Kazakhstan
CNY 89746
20.6%
13
Vietnam
CNY 86613
23.4%
14
India
CNY 80945
28.4%
15
China
CNY 79951
29.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 102646
9.2%
1
Guatemala
CNY 102234
9.6%
2
Ecuador
CNY 101347
10.4%
3
Costa Rica
CNY 101203
10.5%
4
Colombia
CNY 100437
11.2%
5
Panama
CNY 97463
13.8%
6
Chile
CNY 92260
18.4%
7
Mexico
CNY 92034
18.6%
8
Uruguay
CNY 88821
21.5%
9
Peru
CNY 87738
22.4%
10
Brazil
CNY 86035
23.9%
11
Argentina
CNY 73449
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 96645
14.5%
1
Mozambique
CNY 85396
24.5%
2
Morocco
CNY 83919
25.8%
3
Angola
CNY 83514
26.1%
4
Kenya
CNY 82811
26.8%
5
Ivory Coast
CNY 82245
27.3%
6
Ghana
CNY 81920
27.6%
7
Cameroon
CNY 77817
31.2%
8
Nigeria
CNY 77811
31.2%
9
Uganda
CNY 75622
33.1%
10
Senegal
CNY 74950
33.7%
11
Zambia
CNY 71650
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.