Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
96,667 元
Income Tax
- 20,191 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 27,098 元
Net pay
* 69,569 元
Marginal tax rate
43.0%
Average tax rate
28.0%
72.0%
Net pay
28.0%
Total tax
Total tax
Net pay
The Taxberg
69,569 元
Net pay
10,010 元
Tax the employer pays
27,098 元
Tax you pay
Total tax paid
37,108 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 96,667 元. In other words, every time you spend 10 元 of your hard-earned money, 3.84 元 goes to the government.
Real tax rate
34.8%
So, with you and the employer both paying tax, what used to be a 28% tax rate now rises to 34.8%, meaning your real tax rate is actually 6.8% higher than what it seemed at first.
Summary
If you make 1,160,004 元 a year living in the region of Guangzhou, China, you will be taxed 325,175 元. That means that your net pay will be 834,829 元 per year, or 69,569 元 per month. Your average tax rate is 28.0% 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 42.99 元, hence, your net pay will only increase by 57.01 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 850777
26.7%
1
Beijing
CNY 835712
28.0%
2
Guangzhou
CNY 834829
28.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 791393
31.8%
1
Canada
CNY 703954
39.3%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 845154
27.1%
1
Kenya
CNY 815660
29.7%
2
Nigeria
CNY 789932
31.9%
3
Ivory Coast
CNY 782897
32.5%
4
Ghana
CNY 774543
33.2%
5
Mozambique
CNY 769967
33.6%
6
Morocco
CNY 719261
38.0%
7
Zambia
CNY 715510
38.3%
8
Cameroon
CNY 715165
38.4%
9
South Africa
CNY 709827
38.8%
10
Senegal
CNY 704260
39.3%
11
Uganda
CNY 663793
42.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1102004
5.0%
1
Qatar
CNY 1102004
5.0%
2
Bahrain
CNY 1083912
6.6%
3
Kuwait
CNY 1083383
6.6%
4
Oman
CNY 1067204
8.0%
5
Saudi Arabia
CNY 1056004
9.0%
6
Egypt
CNY 871998
24.8%
7
Lebanon
CNY 871369
24.9%
8
Israel
CNY 742743
36.0%
9
Turkey
CNY 676981
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.