Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
2,360 元
Income Tax
- 58.83 元
Housing Fund
- 158 元
Pension
- 189 元
Medical Insurance
- 47.20 元
Unemployment
- 4.72 元
Total tax
- 458 元
Net pay
* 1,902 元
Marginal tax rate
83.2%
Average tax rate
19.4%
80.6%
Net pay
19.4%
Total tax
Total tax
Net pay
The Taxberg
1,902 元
Net pay
661 元
Tax the employer pays
458 元
Tax you pay
Total tax paid
1,119 元
Did you know your employer also pays tax on your salary? It costs the employer 661 元 to pay you 2,360 元. In other words, every time you spend 10 元 of your hard-earned money, 4.74 元 goes to the government.
Real tax rate
37.0%
So, with you and the employer both paying tax, what used to be a 19.4% tax rate now rises to 37.0%, meaning your real tax rate is actually 17.6% higher than what it seemed at first.
Summary
If you make 28,320 元 a year living in the region of Guangzhou, China, you will be taxed 5,493 元. That means that your net pay will be 22,827 元 per year, or 1,902 元 per month. Your average tax rate is 19.4% and your marginal tax rate is 83.2%. 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 83.19 元, hence, your net pay will only increase by 16.81 元.
Bonus Example
A 1,000 元 bonus will generate an extra 168 元 of net incomes. A 5,000 元 bonus will generate an extra 841 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 24586
13.2%
1
Guangzhou
CNY 22827
19.4%
2
Beijing
CNY 22744
19.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 25867
8.7%
1
Canada
CNY 24035
15.1%
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.