Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
12,307 元
Income Tax
- 867 元
Housing Fund
- 1,477 元
Pension
- 985 元
Medical Insurance
- 246 元
Unemployment
- 24.61 元
Total tax
- 3,600 元
Net pay
* 8,707 元
Marginal tax rate
30.0%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
Summary
If you make 147,684 元 a year living in the region of Guangzhou, China, you will be taxed 43,196 元. That means that your net pay will be 104,488 元 per year, or 8,707 元 per month. Your average tax rate is 29.3% and your marginal tax rate is 30.0%. 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 29.98 元, hence, your net pay will only increase by 70.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,501 元 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Ireland
CNY 140444
4.9%
1
United Kingdom
CNY 137370
7.0%
2
Switzerland
CNY 135880
8.0%
3
Russia
CNY 128485
13.0%
4
France
CNY 127387
13.7%
5
Norway
CNY 126282
14.5%
6
Luxembourg
CNY 123747
16.2%
7
Austria
CNY 123466
16.4%
8
Spain
CNY 121695
17.6%
9
Hungary
CNY 120362
18.5%
10
Ukraine
CNY 118886
19.5%
11
Czech Republic
CNY 118631
19.7%
12
Italy
CNY 113410
23.2%
13
Germany
CNY 112171
24.1%
14
Greece
CNY 108922
26.3%
15
Sweden
CNY 108281
26.7%
16
Poland
CNY 103300
30.1%
17
Finland
CNY 99185
32.8%
18
Denmark
CNY 98922
33.0%
19
Portugal
CNY 98534
33.3%
20
Belgium
CNY 94267
36.2%
21
Netherlands
CNY 92933
37.1%
22
Romania
CNY 86395
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 125972
14.7%
1
Canada
CNY 109750
25.7%
2
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.