Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
99,167 元
Income Tax
- 21,265 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 28,173 元
Net pay
* 70,994 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
70,994 元
Net pay
10,010 元
Tax the employer pays
28,173 元
Tax you pay
Total tax paid
38,183 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 99,167 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 1,190,004 元 a year living in the region of Guangzhou, China, you will be taxed 338,070 元. That means that your net pay will be 851,934 元 per year, or 70,994 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 867277
27.1%
1
Beijing
CNY 852809
28.3%
2
Guangzhou
CNY 851934
28.4%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1035303
13.0%
1
Hungary
CNY 969853
18.5%
2
Ukraine
CNY 957953
19.5%
3
Czech Republic
CNY 908669
23.6%
4
Switzerland
CNY 862733
27.5%
5
United Kingdom
CNY 760771
36.1%
6
France
CNY 736875
38.1%
7
Norway
CNY 726598
38.9%
8
Spain
CNY 720910
39.4%
9
Austria
CNY 710616
40.3%
10
Poland
CNY 704831
40.8%
11
Denmark
CNY 702756
41.0%
12
Romania
CNY 696152
41.5%
13
Greece
CNY 681258
42.8%
14
Ireland
CNY 678246
43.0%
15
Netherlands
CNY 667266
43.9%
16
Sweden
CNY 664083
44.2%
17
Luxembourg
CNY 639890
46.2%
18
Germany
CNY 639150
46.3%
19
Italy
CNY 592531
50.2%
20
Finland
CNY 548799
53.9%
21
Portugal
CNY 522738
56.1%
22
Belgium
CNY 484095
59.3%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 811568
31.8%
1
Canada
CNY 718204
39.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1021864
14.1%
1
Hong Kong
CNY 1011419
15.0%
2
Singapore
CNY 976713
17.9%
3
Taiwan
CNY 892208
25.0%
4
Thailand
CNY 871187
26.8%
5
China
CNY 852809
28.3%
6
Indonesia
CNY 831295
30.1%
7
Pakistan
CNY 805799
32.3%
8
New Zealand
CNY 802854
32.5%
9
South Korea
CNY 797722
33.0%
10
Japan
CNY 793302
33.3%
11
Malaysia
CNY 791439
33.5%
12
Philippines
CNY 789465
33.7%
13
Vietnam
CNY 785359
34.0%
14
Australia
CNY 769562
35.3%
15
India
CNY 639455
46.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1058858
11.0%
1
Costa Rica
CNY 880647
26.0%
2
Colombia
CNY 871460
26.8%
3
Brazil
CNY 866808
27.2%
4
Chile
CNY 866839
27.2%
5
Uruguay
CNY 864575
27.4%
6
Panama
CNY 842374
29.2%
7
Puerto Rico
CNY 808112
32.1%
8
Mexico
CNY 806309
32.2%
9
Peru
CNY 785809
34.0%
10
Ecuador
CNY 777404
34.7%
11
Argentina
CNY 773452
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 866979
27.1%
1
Kenya
CNY 836660
29.7%
2
Nigeria
CNY 810338
31.9%
3
Ivory Coast
CNY 803366
32.5%
4
Ghana
CNY 794388
33.2%
5
Mozambique
CNY 789467
33.7%
6
Morocco
CNY 737440
38.0%
7
Zambia
CNY 733960
38.3%
8
Cameroon
CNY 733431
38.4%
9
South Africa
CNY 726327
39.0%
10
Senegal
CNY 722260
39.3%
11
Uganda
CNY 680293
42.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1130504
5.0%
1
Qatar
CNY 1130504
5.0%
2
Bahrain
CNY 1113612
6.4%
3
Kuwait
CNY 1113383
6.4%
4
Oman
CNY 1094804
8.0%
5
Saudi Arabia
CNY 1086004
8.7%
6
Egypt
CNY 894498
24.8%
7
Lebanon
CNY 893869
24.9%
8
Israel
CNY 759128
36.2%
9
Turkey
CNY 694453
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.