Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
99,753 元
Income Tax
- 21,517 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 28,424 元
Net pay
* 71,329 元
Marginal tax rate
43.0%
Average tax rate
28.5%
71.5%
Net pay
28.5%
Total tax
Total tax
Net pay
The Taxberg
71,329 元
Net pay
10,010 元
Tax the employer pays
28,424 元
Tax you pay
Total tax paid
38,435 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 99,753 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 28.5% tax rate now rises to 35.0%, meaning your real tax rate is actually 6.5% higher than what it seemed at first.
Summary
If you make 1,197,036 元 a year living in the region of Guangzhou, China, you will be taxed 341,093 元. That means that your net pay will be 855,943 元 per year, or 71,329 元 per month. Your average tax rate is 28.5% 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 871144
27.2%
1
Beijing
CNY 856817
28.4%
2
Guangzhou
CNY 855943
28.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 816297
31.8%
1
Canada
CNY 721545
39.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1028193
14.1%
1
Hong Kong
CNY 1017255
15.0%
2
Singapore
CNY 982380
17.9%
3
Taiwan
CNY 896522
25.1%
4
Thailand
CNY 875808
26.8%
5
China
CNY 856817
28.4%
6
Indonesia
CNY 836049
30.2%
7
Pakistan
CNY 810370
32.3%
8
New Zealand
CNY 807144
32.6%
9
South Korea
CNY 801676
33.0%
10
Japan
CNY 797450
33.4%
11
Malaysia
CNY 795869
33.5%
12
Philippines
CNY 793838
33.7%
13
Vietnam
CNY 789930
34.0%
14
Australia
CNY 773289
35.4%
15
India
CNY 643121
46.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1065082
11.0%
1
Costa Rica
CNY 885367
26.0%
2
Colombia
CNY 876581
26.8%
3
Brazil
CNY 871906
27.2%
4
Chile
CNY 871410
27.2%
5
Uruguay
CNY 869592
27.4%
6
Panama
CNY 847068
29.2%
7
Puerto Rico
CNY 812722
32.1%
8
Mexico
CNY 810905
32.3%
9
Peru
CNY 790116
34.0%
10
Ecuador
CNY 781415
34.7%
11
Argentina
CNY 778023
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 872094
27.2%
1
Kenya
CNY 841583
29.7%
2
Nigeria
CNY 815121
31.9%
3
Ivory Coast
CNY 808164
32.5%
4
Ghana
CNY 799040
33.3%
5
Mozambique
CNY 794038
33.7%
6
Morocco
CNY 741702
38.0%
7
Zambia
CNY 738285
38.3%
8
Cameroon
CNY 737712
38.4%
9
South Africa
CNY 730194
39.0%
10
Senegal
CNY 726479
39.3%
11
Uganda
CNY 684161
42.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1137184
5.0%
1
Qatar
CNY 1137184
5.0%
2
Bahrain
CNY 1120573
6.4%
3
Kuwait
CNY 1120415
6.4%
4
Oman
CNY 1101273
8.0%
5
Saudi Arabia
CNY 1093036
8.7%
6
Egypt
CNY 899772
24.8%
7
Lebanon
CNY 899143
24.9%
8
Israel
CNY 762969
36.3%
9
Turkey
CNY 698549
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.