Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
21,710 元
Income Tax
- 2,389 元
Housing Fund
- 2,605 元
Pension
- 1,730 元
Medical Insurance
- 434 元
Unemployment
- 43.42 元
Total tax
- 7,202 元
Net pay
* 14,508 元
Marginal tax rate
35.9%
Average tax rate
33.2%
66.8%
Net pay
33.2%
Total tax
Total tax
Net pay
The Taxberg
14,508 元
Net pay
7,219 元
Tax the employer pays
7,202 元
Tax you pay
Total tax paid
14,422 元
Did you know your employer also pays tax on your salary? It costs the employer 7,219 元 to pay you 21,710 元. In other words, every time you spend 10 元 of your hard-earned money, 6.64 元 goes to the government.
Real tax rate
49.9%
So, with you and the employer both paying tax, what used to be a 33.2% tax rate now rises to 49.9%, meaning your real tax rate is actually 16.7% higher than what it seemed at first.
Summary
If you make 260,520 元 a year living in the region of Guangzhou, China, you will be taxed 86,426 元. That means that your net pay will be 174,094 元 per year, or 14,508 元 per month. Your average tax rate is 33.2% and your marginal tax rate is 35.9%. 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 35.86 元, hence, your net pay will only increase by 64.14 元.
Bonus Example
A 1,000 元 bonus will generate an extra 641 元 of net incomes. A 5,000 元 bonus will generate an extra 3,207 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 183823
29.4%
1
Guangzhou
CNY 174094
33.2%
2
Beijing
CNY 173402
33.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 209935
19.4%
1
Canada
CNY 190905
26.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 240601
7.7%
1
Taiwan
CNY 231133
11.3%
2
Thailand
CNY 222055
14.8%
3
Australia
CNY 215769
17.2%
4
South Korea
CNY 213774
17.9%
5
Kazakhstan
CNY 209131
19.7%
6
New Zealand
CNY 208773
19.9%
7
Indonesia
CNY 202498
22.3%
8
Singapore
CNY 202357
22.3%
9
Pakistan
CNY 200347
23.1%
10
Japan
CNY 198022
24.0%
11
Malaysia
CNY 195507
25.0%
12
Philippines
CNY 191036
26.7%
13
Vietnam
CNY 183251
29.7%
14
China
CNY 173402
33.4%
15
India
CNY 164693
36.8%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 235540
9.6%
1
Puerto Rico
CNY 224687
13.8%
2
Costa Rica
CNY 223475
14.2%
3
Ecuador
CNY 216771
16.8%
4
Chile
CNY 209509
19.6%
5
Panama
CNY 209005
19.8%
6
Colombia
CNY 206575
20.7%
7
Peru
CNY 197147
24.3%
8
Mexico
CNY 195575
24.9%
9
Brazil
CNY 192932
25.9%
10
Uruguay
CNY 184476
29.2%
11
Argentina
CNY 169288
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 196402
24.6%
1
Angola
CNY 190779
26.8%
2
Kenya
CNY 186022
28.6%
3
Mozambique
CNY 185303
28.9%
4
Ghana
CNY 179534
31.1%
5
Nigeria
CNY 178103
31.6%
6
Ivory Coast
CNY 176716
32.2%
7
Morocco
CNY 174184
33.1%
8
Uganda
CNY 169077
35.1%
9
Cameroon
CNY 167514
35.7%
10
Senegal
CNY 164569
36.8%
11
Zambia
CNY 162328
37.7%
12
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.