Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,000 元
Income Tax
- 3,105 元
Housing Fund
- 3,120 元
Pension
- 1,835 元
Medical Insurance
- 520 元
Unemployment
- 52 元
Total tax
- 8,632 元
Net pay
* 17,368 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
17,368 元
Net pay
8,232 元
Tax the employer pays
8,632 元
Tax you pay
Total tax paid
16,864 元
Did you know your employer also pays tax on your salary? It costs the employer 8,232 元 to pay you 26,000 元. In other words, every time you spend 10 元 of your hard-earned money, 6.49 元 goes to the government.
Real tax rate
49.3%
So, with you and the employer both paying tax, what used to be a 33.2% tax rate now rises to 49.3%, meaning your real tax rate is actually 16.1% higher than what it seemed at first.
Summary
If you make 312,000 元 a year living in the region of Guangzhou, China, you will be taxed 103,582 元. That means that your net pay will be 208,418 元 per year, or 17,368 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 217800
30.2%
1
Guangzhou
CNY 208418
33.2%
2
Beijing
CNY 205320
34.2%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 271440
13.0%
1
Switzerland
CNY 267792
14.2%
2
Hungary
CNY 254280
18.5%
3
Ukraine
CNY 251160
19.5%
4
Ireland
CNY 248881
20.2%
5
United Kingdom
CNY 247051
20.8%
6
France
CNY 244222
21.7%
7
Czech Republic
CNY 240225
23.0%
8
Norway
CNY 236291
24.3%
9
Spain
CNY 230575
26.1%
10
Luxembourg
CNY 227889
27.0%
11
Austria
CNY 220393
29.4%
12
Sweden
CNY 220307
29.4%
13
Denmark
CNY 210211
32.6%
14
Greece
CNY 209155
33.0%
15
Germany
CNY 202488
35.1%
16
Poland
CNY 199929
35.9%
17
Netherlands
CNY 196342
37.1%
18
Finland
CNY 190922
38.8%
19
Italy
CNY 189490
39.3%
20
Portugal
CNY 183211
41.3%
21
Romania
CNY 182520
41.5%
22
Belgium
CNY 154551
50.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 248024
20.5%
1
Canada
CNY 224192
28.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 281754
9.7%
1
Puerto Rico
CNY 265021
15.1%
2
Costa Rica
CNY 262687
15.8%
3
Chile
CNY 256038
17.9%
4
Ecuador
CNY 254063
18.6%
5
Panama
CNY 247949
20.5%
6
Colombia
CNY 242606
22.2%
7
Peru
CNY 234534
24.8%
8
Brazil
CNY 230255
26.2%
9
Mexico
CNY 230182
26.2%
10
Uruguay
CNY 215737
30.9%
11
Argentina
CNY 202750
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 228231
26.9%
1
South Africa
CNY 227853
27.0%
2
Kenya
CNY 222058
28.8%
3
Mozambique
CNY 218765
29.9%
4
Ghana
CNY 213588
31.5%
5
Nigeria
CNY 213120
31.7%
6
Ivory Coast
CNY 208599
33.1%
7
Morocco
CNY 205380
34.2%
8
Cameroon
CNY 198858
36.3%
9
Uganda
CNY 197391
36.7%
10
Senegal
CNY 195457
37.4%
11
Zambia
CNY 193988
37.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 296400
5.0%
1
Qatar
CNY 296400
5.0%
2
Bahrain
CNY 287040
8.0%
3
Oman
CNY 287040
8.0%
4
Saudi Arabia
CNY 280800
10.0%
5
Kuwait
CNY 277680
11.0%
6
Israel
CNY 248385
20.4%
7
Egypt
CNY 235995
24.4%
8
Lebanon
CNY 235366
24.6%
9
Turkey
CNY 183095
41.3%
10
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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.