Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,664 元
Income Tax
- 662 元
Housing Fund
- 1,160 元
Pension
- 773 元
Medical Insurance
- 193 元
Unemployment
- 19.33 元
Total tax
- 2,807 元
Net pay
* 6,857 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
6,857 元
Net pay
3,219 元
Tax the employer pays
2,807 元
Tax you pay
Total tax paid
6,026 元
Did you know your employer also pays tax on your salary? It costs the employer 3,219 元 to pay you 9,664 元. In other words, every time you spend 10 元 of your hard-earned money, 6.24 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 115,968 元 a year living in the region of Guangzhou, China, you will be taxed 33,687 元. That means that your net pay will be 82,281 元 per year, or 6,857 元 per month. Your average tax rate is 29.1% 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 87186
24.8%
1
Guangzhou
CNY 82281
29.0%
2
Beijing
CNY 81968
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 101549
12.4%
1
Canada
CNY 87054
24.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 110134
5.0%
1
Australia
CNY 109550
5.5%
2
Thailand
CNY 106760
7.9%
3
Taiwan
CNY 105716
8.8%
4
South Korea
CNY 100879
13.0%
5
Pakistan
CNY 99770
14.0%
6
New Zealand
CNY 98278
15.3%
7
Malaysia
CNY 97943
15.5%
8
Indonesia
CNY 97805
15.7%
9
Japan
CNY 93832
19.1%
10
Philippines
CNY 93471
19.4%
11
Singapore
CNY 92645
20.1%
12
Kazakhstan
CNY 92067
20.6%
13
Vietnam
CNY 88648
23.6%
14
India
CNY 82588
28.8%
15
China
CNY 81968
29.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 105114
9.4%
1
Guatemala
CNY 104848
9.6%
2
Ecuador
CNY 103817
10.5%
3
Costa Rica
CNY 103791
10.5%
4
Colombia
CNY 102657
11.5%
5
Panama
CNY 99651
14.1%
6
Chile
CNY 94548
18.5%
7
Mexico
CNY 94205
18.8%
8
Uruguay
CNY 90592
21.9%
9
Peru
CNY 89914
22.5%
10
Brazil
CNY 88131
24.0%
11
Argentina
CNY 75329
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 98785
14.8%
1
Mozambique
CNY 87478
24.6%
2
Morocco
CNY 85784
26.0%
3
Angola
CNY 85617
26.2%
4
Kenya
CNY 84835
26.9%
5
Ivory Coast
CNY 84148
27.4%
6
Ghana
CNY 83870
27.7%
7
Nigeria
CNY 79779
31.2%
8
Cameroon
CNY 79558
31.4%
9
Uganda
CNY 77501
33.2%
10
Senegal
CNY 76772
33.8%
11
Zambia
CNY 73428
36.7%
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.