Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
24,999 元
Income Tax
- 2,933 元
Housing Fund
- 3,000 元
Pension
- 1,835 元
Medical Insurance
- 500 元
Unemployment
- 50 元
Total tax
- 8,318 元
Net pay
* 16,681 元
Marginal tax rate
31.4%
Average tax rate
33.3%
66.7%
Net pay
33.3%
Total tax
Total tax
Net pay
The Taxberg
16,681 元
Net pay
8,039 元
Tax the employer pays
8,318 元
Tax you pay
Total tax paid
16,357 元
Did you know your employer also pays tax on your salary? It costs the employer 8,039 元 to pay you 24,999 元. In other words, every time you spend 10 元 of your hard-earned money, 6.54 元 goes to the government.
Real tax rate
49.5%
So, with you and the employer both paying tax, what used to be a 33.3% tax rate now rises to 49.5%, meaning your real tax rate is actually 16.2% higher than what it seemed at first.
Summary
If you make 299,988 元 a year living in the region of Guangzhou, China, you will be taxed 99,815 元. That means that your net pay will be 200,173 元 per year, or 16,681 元 per month. Your average tax rate is 33.3% and your marginal tax rate is 31.4%. 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 31.36 元, hence, your net pay will only increase by 68.64 元.
Bonus Example
A 1,000 元 bonus will generate an extra 686 元 of net incomes. A 5,000 元 bonus will generate an extra 3,432 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 209872
30.0%
1
Guangzhou
CNY 200173
33.3%
2
Beijing
CNY 197873
34.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 239137
20.3%
1
Canada
CNY 216427
27.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 273432
8.9%
1
Taiwan
CNY 263708
12.1%
2
Thailand
CNY 251656
16.1%
3
South Korea
CNY 243983
18.7%
4
Australia
CNY 241621
19.5%
5
Kazakhstan
CNY 241100
19.6%
6
New Zealand
CNY 235851
21.4%
7
Singapore
CNY 231194
22.9%
8
Indonesia
CNY 229297
23.6%
9
Pakistan
CNY 226987
24.3%
10
Japan
CNY 224917
25.0%
11
Malaysia
CNY 221136
26.3%
12
Philippines
CNY 216822
27.7%
13
Vietnam
CNY 207877
30.7%
14
China
CNY 197873
34.0%
15
India
CNY 187111
37.6%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 271074
9.6%
1
Puerto Rico
CNY 255610
14.8%
2
Costa Rica
CNY 253549
15.5%
3
Chile
CNY 245602
18.1%
4
Ecuador
CNY 245361
18.2%
5
Panama
CNY 238862
20.4%
6
Colombia
CNY 234197
21.9%
7
Peru
CNY 225810
24.7%
8
Mexico
CNY 222107
26.0%
9
Brazil
CNY 221546
26.2%
10
Uruguay
CNY 208443
30.5%
11
Argentina
CNY 194942
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 220526
26.5%
1
Angola
CNY 219492
26.8%
2
Kenya
CNY 213649
28.8%
3
Mozambique
CNY 210957
29.7%
4
Ghana
CNY 205642
31.5%
5
Nigeria
CNY 204949
31.7%
6
Ivory Coast
CNY 201160
32.9%
7
Morocco
CNY 198101
34.0%
8
Cameroon
CNY 191544
36.2%
9
Uganda
CNY 190784
36.4%
10
Senegal
CNY 188250
37.3%
11
Zambia
CNY 186601
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 284989
5.0%
1
Qatar
CNY 284989
5.0%
2
Bahrain
CNY 275989
8.0%
3
Oman
CNY 275989
8.0%
4
Saudi Arabia
CNY 269989
10.0%
5
Kuwait
CNY 266989
11.0%
6
Israel
CNY 239929
20.0%
7
Egypt
CNY 226986
24.3%
8
Lebanon
CNY 226357
24.5%
9
Turkey
CNY 176099
41.3%
10
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.