Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
99,017 元
Income Tax
- 21,201 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 28,108 元
Net pay
* 70,909 元
Marginal tax rate
43.0%
Average tax rate
28.4%
71.6%
Net pay
28.4%
Total tax
Total tax
Net pay
The Taxberg
70,909 元
Net pay
10,010 元
Tax the employer pays
28,108 元
Tax you pay
Total tax paid
38,118 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 99,017 元. In other words, every time you spend 10 元 of your hard-earned money, 3.85 元 goes to the government.
Real tax rate
35.0%
So, with you and the employer both paying tax, what used to be a 28.4% tax rate now rises to 35.0%, meaning your real tax rate is actually 6.6% higher than what it seemed at first.
Summary
If you make 1,188,204 元 a year living in the region of Guangzhou, China, you will be taxed 337,296 元. That means that your net pay will be 850,908 元 per year, or 70,909 元 per month. Your average tax rate is 28.4% 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 866287
27.1%
1
Beijing
CNY 851783
28.3%
2
Guangzhou
CNY 850908
28.4%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1033737
13.0%
1
Hungary
CNY 968386
18.5%
2
Ukraine
CNY 956504
19.5%
3
Czech Republic
CNY 907283
23.6%
4
Switzerland
CNY 861622
27.5%
5
United Kingdom
CNY 759750
36.1%
6
France
CNY 735987
38.1%
7
Norway
CNY 725635
38.9%
8
Spain
CNY 719942
39.4%
9
Austria
CNY 709602
40.3%
10
Poland
CNY 703795
40.8%
11
Denmark
CNY 701834
40.9%
12
Romania
CNY 695099
41.5%
13
Greece
CNY 680250
42.8%
14
Ireland
CNY 677382
43.0%
15
Netherlands
CNY 666357
43.9%
16
Sweden
CNY 663183
44.2%
17
Luxembourg
CNY 638919
46.2%
18
Germany
CNY 638216
46.3%
19
Italy
CNY 591714
50.2%
20
Finland
CNY 548137
53.9%
21
Portugal
CNY 522045
56.1%
22
Belgium
CNY 483423
59.3%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 810357
31.8%
1
Canada
CNY 717349
39.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1020244
14.1%
1
Hong Kong
CNY 1009925
15.0%
2
Singapore
CNY 975262
17.9%
3
Taiwan
CNY 891103
25.0%
4
Thailand
CNY 870004
26.8%
5
China
CNY 851783
28.3%
6
Indonesia
CNY 830078
30.1%
7
Pakistan
CNY 804629
32.3%
8
New Zealand
CNY 801756
32.5%
9
South Korea
CNY 796710
33.0%
10
Japan
CNY 792241
33.3%
11
Malaysia
CNY 790305
33.5%
12
Philippines
CNY 788346
33.7%
13
Vietnam
CNY 784189
34.0%
14
Australia
CNY 768608
35.3%
15
India
CNY 638517
46.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1057265
11.0%
1
Costa Rica
CNY 879439
26.0%
2
Colombia
CNY 870149
26.8%
3
Chile
CNY 865669
27.1%
4
Brazil
CNY 865503
27.2%
5
Uruguay
CNY 863291
27.3%
6
Panama
CNY 841173
29.2%
7
Puerto Rico
CNY 806932
32.1%
8
Mexico
CNY 805132
32.2%
9
Peru
CNY 784707
34.0%
10
Ecuador
CNY 776377
34.7%
11
Argentina
CNY 772282
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 865669
27.1%
1
Kenya
CNY 835400
29.7%
2
Nigeria
CNY 809114
31.9%
3
Ivory Coast
CNY 802138
32.5%
4
Ghana
CNY 793197
33.2%
5
Mozambique
CNY 788297
33.7%
6
Morocco
CNY 736350
38.0%
7
Zambia
CNY 732853
38.3%
8
Cameroon
CNY 732335
38.4%
9
South Africa
CNY 725337
39.0%
10
Senegal
CNY 721180
39.3%
11
Uganda
CNY 679303
42.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1128794
5.0%
1
Qatar
CNY 1128794
5.0%
2
Bahrain
CNY 1111830
6.4%
3
Kuwait
CNY 1111583
6.5%
4
Oman
CNY 1093148
8.0%
5
Saudi Arabia
CNY 1084204
8.8%
6
Egypt
CNY 893148
24.8%
7
Lebanon
CNY 892519
24.9%
8
Israel
CNY 758145
36.2%
9
Turkey
CNY 693405
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.