Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
95,000 元
Income Tax
- 19,474 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 26,381 元
Net pay
* 68,619 元
Marginal tax rate
43.0%
Average tax rate
27.8%
72.2%
Net pay
27.8%
Total tax
Total tax
Net pay
The Taxberg
68,619 元
Net pay
10,010 元
Tax the employer pays
26,381 元
Tax you pay
Total tax paid
36,392 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 95,000 元. In other words, every time you spend 10 元 of your hard-earned money, 3.83 元 goes to the government.
Real tax rate
34.7%
So, with you and the employer both paying tax, what used to be a 27.8% tax rate now rises to 34.7%, meaning your real tax rate is actually 6.9% higher than what it seemed at first.
Summary
If you make 1,140,000 元 a year living in the region of Guangzhou, China, you will be taxed 316,577 元. That means that your net pay will be 823,423 元 per year, or 68,619 元 per month. Your average tax rate is 27.8% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 839775
26.3%
1
Beijing
CNY 824312
27.7%
2
Guangzhou
CNY 823423
27.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 778032
31.8%
1
Canada
CNY 694452
39.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1014601
11.0%
1
Costa Rica
CNY 847082
25.7%
2
Colombia
CNY 835045
26.8%
3
Chile
CNY 834336
26.8%
4
Brazil
CNY 830555
27.1%
5
Uruguay
CNY 828938
27.3%
6
Panama
CNY 808996
29.0%
7
Puerto Rico
CNY 775335
32.0%
8
Mexico
CNY 773451
32.2%
9
Peru
CNY 755182
33.8%
10
Ecuador
CNY 748878
34.3%
11
Argentina
CNY 740950
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 830601
27.1%
1
Kenya
CNY 801658
29.7%
2
Nigeria
CNY 776325
31.9%
3
Ivory Coast
CNY 769247
32.5%
4
Ghana
CNY 761310
33.2%
5
Mozambique
CNY 756965
33.6%
6
Morocco
CNY 707138
38.0%
7
Zambia
CNY 703208
38.3%
8
Cameroon
CNY 702986
38.3%
9
South Africa
CNY 698824
38.7%
10
Senegal
CNY 692257
39.3%
11
Uganda
CNY 652791
42.7%
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.