Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,173 元
Income Tax
- 3,134 元
Housing Fund
- 3,141 元
Pension
- 1,835 元
Medical Insurance
- 523 元
Unemployment
- 52.35 元
Total tax
- 8,686 元
Net pay
* 17,487 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
17,487 元
Net pay
8,266 元
Tax the employer pays
8,686 元
Tax you pay
Total tax paid
16,952 元
Did you know your employer also pays tax on your salary? It costs the employer 8,266 元 to pay you 26,173 元. In other words, every time you spend 10 元 of your hard-earned money, 6.48 元 goes to the government.
Real tax rate
49.2%
So, with you and the employer both paying tax, what used to be a 33.2% tax rate now rises to 49.2%, meaning your real tax rate is actually 16% higher than what it seemed at first.
Summary
If you make 314,076 元 a year living in the region of Guangzhou, China, you will be taxed 104,233 元. That means that your net pay will be 209,843 元 per year, or 17,487 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 219170
30.2%
1
Guangzhou
CNY 209843
33.2%
2
Beijing
CNY 206607
34.2%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 273246
13.0%
1
Switzerland
CNY 269397
14.2%
2
Hungary
CNY 255972
18.5%
3
Ukraine
CNY 252831
19.5%
4
Ireland
CNY 249950
20.4%
5
United Kingdom
CNY 248437
20.9%
6
France
CNY 245536
21.8%
7
Czech Republic
CNY 241762
23.0%
8
Norway
CNY 237661
24.3%
9
Spain
CNY 231796
26.2%
10
Luxembourg
CNY 228917
27.1%
11
Sweden
CNY 221760
29.4%
12
Austria
CNY 221590
29.5%
13
Denmark
CNY 211608
32.6%
14
Greece
CNY 210296
33.0%
15
Germany
CNY 203554
35.2%
16
Poland
CNY 201026
36.0%
17
Netherlands
CNY 197649
37.1%
18
Finland
CNY 191977
38.9%
19
Italy
CNY 190461
39.4%
20
Portugal
CNY 184124
41.4%
21
Romania
CNY 183734
41.5%
22
Belgium
CNY 155405
50.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 249560
20.5%
1
Canada
CNY 225558
28.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 284895
9.3%
1
Taiwan
CNY 274759
12.5%
2
Thailand
CNY 262222
16.5%
3
South Korea
CNY 254766
18.9%
4
Kazakhstan
CNY 252512
19.6%
5
Australia
CNY 250848
20.1%
6
New Zealand
CNY 245129
22.0%
7
Singapore
CNY 241455
23.1%
8
Indonesia
CNY 238863
24.0%
9
Pakistan
CNY 236400
24.7%
10
Japan
CNY 234517
25.3%
11
Malaysia
CNY 230258
26.7%
12
Philippines
CNY 226026
28.0%
13
Vietnam
CNY 216620
31.0%
14
China
CNY 206607
34.2%
15
India
CNY 195113
37.9%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 283591
9.7%
1
Puerto Rico
CNY 266648
15.1%
2
Costa Rica
CNY 264267
15.9%
3
Chile
CNY 257839
17.9%
4
Ecuador
CNY 255567
18.6%
5
Panama
CNY 249520
20.6%
6
Colombia
CNY 243998
22.3%
7
Peru
CNY 236042
24.9%
8
Brazil
CNY 231760
26.2%
9
Mexico
CNY 231578
26.3%
10
Uruguay
CNY 216998
30.9%
11
Argentina
CNY 204099
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 229741
26.9%
1
South Africa
CNY 229120
27.1%
2
Kenya
CNY 223511
28.8%
3
Mozambique
CNY 220114
29.9%
4
Ghana
CNY 214962
31.6%
5
Nigeria
CNY 214532
31.7%
6
Ivory Coast
CNY 209885
33.2%
7
Morocco
CNY 206638
34.2%
8
Cameroon
CNY 200122
36.3%
9
Uganda
CNY 198533
36.8%
10
Senegal
CNY 196703
37.4%
11
Zambia
CNY 195265
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 298372
5.0%
1
Qatar
CNY 298372
5.0%
2
Bahrain
CNY 288950
8.0%
3
Oman
CNY 288950
8.0%
4
Saudi Arabia
CNY 282668
10.0%
5
Kuwait
CNY 279528
11.0%
6
Israel
CNY 249847
20.5%
7
Egypt
CNY 237552
24.4%
8
Lebanon
CNY 236923
24.6%
9
Turkey
CNY 184304
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.