Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
99,025 元
Income Tax
- 21,204 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 28,111 元
Net pay
* 70,914 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
70,914 元
Net pay
10,010 元
Tax the employer pays
28,111 元
Tax you pay
Total tax paid
38,122 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 99,025 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 1,188,300 元 a year living in the region of Guangzhou, China, you will be taxed 337,338 元. That means that your net pay will be 850,962 元 per year, or 70,914 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 42.98 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 866340
27.1%
1
Beijing
CNY 851838
28.3%
2
Guangzhou
CNY 850962
28.4%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1033821
13.0%
1
Hungary
CNY 968464
18.5%
2
Ukraine
CNY 956581
19.5%
3
Czech Republic
CNY 907357
23.6%
4
Switzerland
CNY 861681
27.5%
5
United Kingdom
CNY 759804
36.1%
6
France
CNY 736035
38.1%
7
Norway
CNY 725686
38.9%
8
Spain
CNY 719993
39.4%
9
Austria
CNY 709656
40.3%
10
Poland
CNY 703850
40.8%
11
Denmark
CNY 701883
40.9%
12
Romania
CNY 695155
41.5%
13
Greece
CNY 680304
42.8%
14
Ireland
CNY 677428
43.0%
15
Netherlands
CNY 666406
43.9%
16
Sweden
CNY 663231
44.2%
17
Luxembourg
CNY 638971
46.2%
18
Germany
CNY 638266
46.3%
19
Italy
CNY 591758
50.2%
20
Finland
CNY 548172
53.9%
21
Portugal
CNY 522082
56.1%
22
Belgium
CNY 483458
59.3%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 810422
31.8%
1
Canada
CNY 717395
39.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1020331
14.1%
1
Hong Kong
CNY 1010005
15.0%
2
Singapore
CNY 975339
17.9%
3
Taiwan
CNY 891162
25.0%
4
Thailand
CNY 870067
26.8%
5
China
CNY 851838
28.3%
6
Indonesia
CNY 830143
30.1%
7
Pakistan
CNY 804692
32.3%
8
New Zealand
CNY 801815
32.5%
9
South Korea
CNY 796764
33.0%
10
Japan
CNY 792297
33.3%
11
Malaysia
CNY 790365
33.5%
12
Philippines
CNY 788405
33.7%
13
Vietnam
CNY 784251
34.0%
14
Australia
CNY 768659
35.3%
15
India
CNY 638567
46.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1057350
11.0%
1
Costa Rica
CNY 879503
26.0%
2
Colombia
CNY 870219
26.8%
3
Chile
CNY 865731
27.2%
4
Brazil
CNY 865572
27.2%
5
Uruguay
CNY 863359
27.4%
6
Panama
CNY 841237
29.2%
7
Puerto Rico
CNY 806995
32.1%
8
Mexico
CNY 805195
32.2%
9
Peru
CNY 784765
34.0%
10
Ecuador
CNY 776432
34.7%
11
Argentina
CNY 772345
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 865739
27.1%
1
Kenya
CNY 835468
29.7%
2
Nigeria
CNY 809179
31.9%
3
Ivory Coast
CNY 802204
32.5%
4
Ghana
CNY 793261
33.2%
5
Mozambique
CNY 788360
33.7%
6
Morocco
CNY 736408
38.0%
7
Zambia
CNY 732912
38.3%
8
Cameroon
CNY 732393
38.4%
9
South Africa
CNY 725389
39.0%
10
Senegal
CNY 721237
39.3%
11
Uganda
CNY 679356
42.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1128885
5.0%
1
Qatar
CNY 1128885
5.0%
2
Bahrain
CNY 1111925
6.4%
3
Kuwait
CNY 1111679
6.5%
4
Oman
CNY 1093236
8.0%
5
Saudi Arabia
CNY 1084300
8.8%
6
Egypt
CNY 893220
24.8%
7
Lebanon
CNY 892591
24.9%
8
Israel
CNY 758197
36.2%
9
Turkey
CNY 693461
41.6%
10
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.