Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
25,004 元
Income Tax
- 2,934 元
Housing Fund
- 3,000 元
Pension
- 1,835 元
Medical Insurance
- 500 元
Unemployment
- 50.01 元
Total tax
- 8,319 元
Net pay
* 16,685 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
16,685 元
Net pay
8,040 元
Tax the employer pays
8,319 元
Tax you pay
Total tax paid
16,359 元
Did you know your employer also pays tax on your salary? It costs the employer 8,040 元 to pay you 25,004 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 300,048 元 a year living in the region of Guangzhou, China, you will be taxed 99,834 元. That means that your net pay will be 200,214 元 per year, or 16,685 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 209912
30.0%
1
Guangzhou
CNY 200214
33.3%
2
Beijing
CNY 197910
34.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 261042
13.0%
1
Switzerland
CNY 258554
13.8%
2
Hungary
CNY 244539
18.5%
3
Ireland
CNY 242189
19.3%
4
Ukraine
CNY 241539
19.5%
5
United Kingdom
CNY 239073
20.3%
6
France
CNY 236656
21.1%
7
Czech Republic
CNY 231381
22.9%
8
Norway
CNY 228403
23.9%
9
Spain
CNY 223111
25.6%
10
Luxembourg
CNY 221552
26.2%
11
Austria
CNY 213439
28.9%
12
Sweden
CNY 211941
29.4%
13
Greece
CNY 202586
32.5%
14
Denmark
CNY 202170
32.6%
15
Germany
CNY 196233
34.6%
16
Poland
CNY 193614
35.5%
17
Netherlands
CNY 188819
37.1%
18
Finland
CNY 184848
38.4%
19
Italy
CNY 184491
38.5%
20
Portugal
CNY 177717
40.8%
21
Romania
CNY 175528
41.5%
22
Belgium
CNY 149628
50.1%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 239181
20.3%
1
Canada
CNY 216466
27.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 273481
8.9%
1
Taiwan
CNY 263755
12.1%
2
Thailand
CNY 251701
16.1%
3
South Korea
CNY 244029
18.7%
4
Australia
CNY 241660
19.5%
5
Kazakhstan
CNY 241149
19.6%
6
New Zealand
CNY 235892
21.4%
7
Singapore
CNY 231237
22.9%
8
Indonesia
CNY 229338
23.6%
9
Pakistan
CNY 227028
24.3%
10
Japan
CNY 224958
25.0%
11
Malaysia
CNY 221174
26.3%
12
Philippines
CNY 216861
27.7%
13
Vietnam
CNY 207914
30.7%
14
China
CNY 197910
34.0%
15
India
CNY 187145
37.6%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 271128
9.6%
1
Puerto Rico
CNY 255657
14.8%
2
Costa Rica
CNY 253595
15.5%
3
Chile
CNY 245657
18.1%
4
Ecuador
CNY 245405
18.2%
5
Panama
CNY 238908
20.4%
6
Colombia
CNY 234239
21.9%
7
Peru
CNY 225854
24.7%
8
Mexico
CNY 222147
26.0%
9
Brazil
CNY 221589
26.2%
10
Uruguay
CNY 208479
30.5%
11
Argentina
CNY 194981
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 220563
26.5%
1
Angola
CNY 219536
26.8%
2
Kenya
CNY 213691
28.8%
3
Mozambique
CNY 210996
29.7%
4
Ghana
CNY 205682
31.5%
5
Nigeria
CNY 204990
31.7%
6
Ivory Coast
CNY 201197
33.0%
7
Morocco
CNY 198138
34.0%
8
Cameroon
CNY 191581
36.2%
9
Uganda
CNY 190817
36.4%
10
Senegal
CNY 188286
37.3%
11
Zambia
CNY 186637
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 285046
5.0%
1
Qatar
CNY 285046
5.0%
2
Bahrain
CNY 276044
8.0%
3
Oman
CNY 276044
8.0%
4
Saudi Arabia
CNY 270043
10.0%
5
Kuwait
CNY 267043
11.0%
6
Israel
CNY 239971
20.0%
7
Egypt
CNY 227031
24.3%
8
Lebanon
CNY 226402
24.5%
9
Turkey
CNY 176134
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.