Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
19,999 元
Income Tax
- 2,122 元
Housing Fund
- 2,400 元
Pension
- 1,600 元
Medical Insurance
- 400 元
Unemployment
- 40 元
Total tax
- 6,562 元
Net pay
* 13,437 元
Marginal tax rate
37.8%
Average tax rate
32.8%
67.2%
Net pay
32.8%
Total tax
Total tax
Net pay
The Taxberg
13,437 元
Net pay
6,662 元
Tax the employer pays
6,562 元
Tax you pay
Total tax paid
13,223 元
Did you know your employer also pays tax on your salary? It costs the employer 6,662 元 to pay you 19,999 元. In other words, every time you spend 10 元 of your hard-earned money, 6.61 元 goes to the government.
Real tax rate
49.6%
So, with you and the employer both paying tax, what used to be a 32.8% tax rate now rises to 49.6%, meaning your real tax rate is actually 16.8% higher than what it seemed at first.
Summary
If you make 239,988 元 a year living in the region of Guangzhou, China, you will be taxed 78,739 元. That means that your net pay will be 161,249 元 per year, or 13,437 元 per month. Your average tax rate is 32.8% 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.
Compare average tax
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CNY 211696
11.8%
1
Russia
CNY 208790
13.0%
2
Ireland
CNY 203211
15.3%
3
United Kingdom
CNY 198983
17.1%
4
France
CNY 198638
17.2%
5
Hungary
CNY 195590
18.5%
6
Ukraine
CNY 193190
19.5%
7
Norway
CNY 188763
21.3%
8
Czech Republic
CNY 186936
22.1%
9
Luxembourg
CNY 186870
22.1%
10
Spain
CNY 184115
23.3%
11
Austria
CNY 179545
25.2%
12
Sweden
CNY 170178
29.1%
13
Greece
CNY 167604
30.2%
14
Germany
CNY 163997
31.7%
15
Poland
CNY 162234
32.4%
16
Denmark
CNY 161547
32.7%
17
Italy
CNY 159262
33.6%
18
Finland
CNY 154325
35.7%
19
Netherlands
CNY 151023
37.1%
20
Portugal
CNY 147990
38.3%
21
Romania
CNY 140393
41.5%
22
Belgium
CNY 128024
46.7%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 194743
18.9%
1
Canada
CNY 176983
26.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 222969
7.1%
1
Taiwan
CNY 213383
11.1%
2
Thailand
CNY 206656
13.9%
3
Australia
CNY 202321
15.7%
4
South Korea
CNY 198026
17.5%
5
New Zealand
CNY 194686
18.9%
6
Kazakhstan
CNY 192500
19.8%
7
Indonesia
CNY 188387
21.5%
8
Singapore
CNY 187360
21.9%
9
Pakistan
CNY 186487
22.3%
10
Japan
CNY 184030
23.3%
11
Malaysia
CNY 182105
24.1%
12
Philippines
CNY 177502
26.0%
13
Vietnam
CNY 170388
29.0%
14
China
CNY 160673
33.1%
15
India
CNY 153031
36.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 216977
9.6%
1
Puerto Rico
CNY 208600
13.1%
2
Costa Rica
CNY 207650
13.5%
3
Ecuador
CNY 201306
16.1%
4
Panama
CNY 193472
19.4%
5
Colombia
CNY 192201
19.9%
6
Chile
CNY 191451
20.2%
7
Peru
CNY 182235
24.1%
8
Mexico
CNY 181772
24.3%
9
Brazil
CNY 178046
25.8%
10
Uruguay
CNY 172009
28.3%
11
Argentina
CNY 155942
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 183419
23.6%
1
Angola
CNY 175842
26.7%
2
Mozambique
CNY 171957
28.4%
3
Kenya
CNY 171649
28.5%
4
Ghana
CNY 165952
30.9%
5
Nigeria
CNY 164137
31.6%
6
Ivory Coast
CNY 164000
31.7%
7
Morocco
CNY 161742
32.6%
8
Uganda
CNY 157784
34.3%
9
Cameroon
CNY 155013
35.4%
10
Senegal
CNY 152250
36.6%
11
Zambia
CNY 149701
37.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 227989
5.0%
1
Qatar
CNY 227989
5.0%
2
Bahrain
CNY 220789
8.0%
3
Oman
CNY 220789
8.0%
4
Saudi Arabia
CNY 215989
10.0%
5
Kuwait
CNY 213589
11.0%
6
Israel
CNY 197601
17.7%
7
Egypt
CNY 181986
24.2%
8
Lebanon
CNY 181357
24.4%
9
Turkey
CNY 141155
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.