Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
25,480 元
Income Tax
- 3,015 元
Housing Fund
- 3,058 元
Pension
- 1,835 元
Medical Insurance
- 510 元
Unemployment
- 50.96 元
Total tax
- 8,469 元
Net pay
* 17,011 元
Marginal tax rate
31.4%
Average tax rate
33.2%
66.8%
Net pay
33.2%
Total tax
Total tax
Net pay
The Taxberg
17,011 元
Net pay
8,132 元
Tax the employer pays
8,469 元
Tax you pay
Total tax paid
16,601 元
Did you know your employer also pays tax on your salary? It costs the employer 8,132 元 to pay you 25,480 元. In other words, every time you spend 10 元 of your hard-earned money, 6.52 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 33.2% tax rate now rises to 49.4%, meaning your real tax rate is actually 16.2% higher than what it seemed at first.
Summary
If you make 305,760 元 a year living in the region of Guangzhou, China, you will be taxed 101,625 元. That means that your net pay will be 204,135 元 per year, or 17,011 元 per month. Your average tax rate is 33.2% 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 213682
30.1%
1
Guangzhou
CNY 204135
33.2%
2
Beijing
CNY 201451
34.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 243407
20.4%
1
Canada
CNY 220152
28.0%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 224047
26.7%
1
Angola
CNY 223691
26.8%
2
Kenya
CNY 217690
28.8%
3
Mozambique
CNY 214709
29.8%
4
Ghana
CNY 209461
31.5%
5
Nigeria
CNY 208875
31.7%
6
Ivory Coast
CNY 204735
33.0%
7
Morocco
CNY 201599
34.1%
8
Cameroon
CNY 195059
36.2%
9
Uganda
CNY 193959
36.6%
10
Senegal
CNY 191713
37.3%
11
Zambia
CNY 190150
37.8%
12
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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.