Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
16,277 元
Income Tax
- 1,433 元
Housing Fund
- 1,953 元
Pension
- 1,302 元
Medical Insurance
- 326 元
Unemployment
- 32.55 元
Total tax
- 5,047 元
Net pay
* 11,230 元
Marginal tax rate
50.1%
Average tax rate
31.0%
69.0%
Net pay
31.0%
Total tax
Total tax
Net pay
The Taxberg
11,230 元
Net pay
5,422 元
Tax the employer pays
5,047 元
Tax you pay
Total tax paid
10,468 元
Did you know your employer also pays tax on your salary? It costs the employer 5,422 元 to pay you 16,277 元. In other words, every time you spend 10 元 of your hard-earned money, 6.43 元 goes to the government.
Real tax rate
48.2%
So, with you and the employer both paying tax, what used to be a 31% tax rate now rises to 48.2%, meaning your real tax rate is actually 17.2% higher than what it seemed at first.
Summary
If you make 195,324 元 a year living in the region of Guangzhou, China, you will be taxed 60,559 元. That means that your net pay will be 134,765 元 per year, or 11,230 元 per month. Your average tax rate is 31.0% and your marginal tax rate is 50.1%. 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 50.08 元, hence, your net pay will only increase by 49.92 元.
Bonus Example
A 1,000 元 bonus will generate an extra 499 元 of net incomes. A 5,000 元 bonus will generate an extra 2,496 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 140794
27.9%
1
Guangzhou
CNY 134765
31.0%
2
Beijing
CNY 134274
31.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 161697
17.2%
1
Canada
CNY 144647
26.0%
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.