Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
18,936 元
Income Tax
- 1,956 元
Housing Fund
- 2,272 元
Pension
- 1,515 元
Medical Insurance
- 379 元
Unemployment
- 37.87 元
Total tax
- 6,160 元
Net pay
* 12,776 元
Marginal tax rate
37.8%
Average tax rate
32.5%
67.5%
Net pay
32.5%
Total tax
Total tax
Net pay
The Taxberg
12,776 元
Net pay
6,308 元
Tax the employer pays
6,160 元
Tax you pay
Total tax paid
12,468 元
Did you know your employer also pays tax on your salary? It costs the employer 6,308 元 to pay you 18,936 元. In other words, every time you spend 10 元 of your hard-earned money, 6.58 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 32.5% tax rate now rises to 49.4%, meaning your real tax rate is actually 16.9% higher than what it seemed at first.
Summary
If you make 227,232 元 a year living in the region of Guangzhou, China, you will be taxed 73,923 元. That means that your net pay will be 153,309 元 per year, or 12,776 元 per month. Your average tax rate is 32.5% and your marginal tax rate is 37.8%. 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 37.76 元, hence, your net pay will only increase by 62.24 元.
Bonus Example
A 1,000 元 bonus will generate an extra 622 元 of net incomes. A 5,000 元 bonus will generate an extra 3,112 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 161853
28.8%
1
Guangzhou
CNY 153309
32.5%
2
Beijing
CNY 152764
32.8%
3
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CNY 201154
11.5%
1
Russia
CNY 197692
13.0%
2
Ireland
CNY 194091
14.6%
3
United Kingdom
CNY 190468
16.2%
4
France
CNY 190103
16.3%
5
Hungary
CNY 185194
18.5%
6
Ukraine
CNY 182922
19.5%
7
Norway
CNY 180344
20.6%
8
Luxembourg
CNY 178962
21.2%
9
Czech Republic
CNY 177497
21.9%
10
Spain
CNY 175784
22.6%
11
Austria
CNY 172701
24.0%
12
Sweden
CNY 161588
28.9%
13
Greece
CNY 159725
29.7%
14
Germany
CNY 156996
30.9%
15
Poland
CNY 154095
32.2%
16
Italy
CNY 153578
32.4%
17
Denmark
CNY 152812
32.8%
18
Finland
CNY 147560
35.1%
19
Netherlands
CNY 142997
37.1%
20
Portugal
CNY 141355
37.8%
21
Romania
CNY 132931
41.5%
22
Belgium
CNY 124151
45.4%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 185305
18.5%
1
Canada
CNY 167941
26.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 211930
6.7%
1
Taiwan
CNY 202356
11.0%
2
Thailand
CNY 197089
13.3%
3
Australia
CNY 193965
14.6%
4
South Korea
CNY 188162
17.2%
5
New Zealand
CNY 185934
18.2%
6
Kazakhstan
CNY 182168
19.8%
7
Indonesia
CNY 179466
21.0%
8
Singapore
CNY 178068
21.6%
9
Pakistan
CNY 177877
21.7%
10
Japan
CNY 175338
22.8%
11
Malaysia
CNY 173814
23.5%
12
Philippines
CNY 169016
25.6%
13
Vietnam
CNY 162396
28.5%
14
China
CNY 152764
32.8%
15
India
CNY 145786
35.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 205444
9.6%
1
Puerto Rico
CNY 198605
12.6%
2
Costa Rica
CNY 197645
13.0%
3
Ecuador
CNY 191496
15.7%
4
Panama
CNY 183822
19.1%
5
Colombia
CNY 183276
19.3%
6
Chile
CNY 181322
20.2%
7
Mexico
CNY 173197
23.8%
8
Peru
CNY 172971
23.9%
9
Brazil
CNY 168798
25.7%
10
Uruguay
CNY 164158
27.8%
11
Argentina
CNY 147651
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 175255
22.9%
1
Angola
CNY 166562
26.7%
2
Mozambique
CNY 163665
28.0%
3
Kenya
CNY 162720
28.4%
4
Ghana
CNY 157514
30.7%
5
Ivory Coast
CNY 156100
31.3%
6
Nigeria
CNY 155460
31.6%
7
Morocco
CNY 154012
32.2%
8
Uganda
CNY 149823
34.1%
9
Cameroon
CNY 147247
35.2%
10
Senegal
CNY 144597
36.4%
11
Zambia
CNY 141856
37.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 215870
5.0%
1
Qatar
CNY 215870
5.0%
2
Bahrain
CNY 209054
8.0%
3
Oman
CNY 209053
8.0%
4
Saudi Arabia
CNY 204509
10.0%
5
Kuwait
CNY 202237
11.0%
6
Israel
CNY 188395
17.1%
7
Egypt
CNY 172419
24.1%
8
Lebanon
CNY 171790
24.4%
9
Turkey
CNY 133725
41.2%
10
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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.