Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,250 元
Income Tax
- 3,147 元
Housing Fund
- 3,150 元
Pension
- 1,835 元
Medical Insurance
- 525 元
Unemployment
- 52.50 元
Total tax
- 8,710 元
Net pay
* 17,540 元
Marginal tax rate
31.4%
Average tax rate
33.2%
66.8%
Net pay
33.2%
Total tax
Total tax
Net pay
Summary
If you make 315,000 元 a year living in the region of Guangzhou, China, you will be taxed 104,523 元. That means that your net pay will be 210,477 元 per year, or 17,540 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 219780
30.2%
1
Guangzhou
CNY 210477
33.2%
2
Beijing
CNY 207180
34.2%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 274050
13.0%
1
Switzerland
CNY 270111
14.3%
2
Hungary
CNY 256725
18.5%
3
Ukraine
CNY 253575
19.5%
4
Ireland
CNY 250426
20.5%
5
United Kingdom
CNY 249053
20.9%
6
France
CNY 246121
21.9%
7
Czech Republic
CNY 242445
23.0%
8
Norway
CNY 238271
24.4%
9
Spain
CNY 232340
26.2%
10
Luxembourg
CNY 229374
27.2%
11
Sweden
CNY 222406
29.4%
12
Austria
CNY 222122
29.5%
13
Denmark
CNY 212229
32.6%
14
Greece
CNY 210804
33.1%
15
Germany
CNY 204028
35.2%
16
Poland
CNY 201514
36.0%
17
Netherlands
CNY 198230
37.1%
18
Finland
CNY 192446
38.9%
19
Italy
CNY 190893
39.4%
20
Portugal
CNY 184531
41.4%
21
Romania
CNY 184275
41.5%
22
Belgium
CNY 155786
50.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 250244
20.6%
1
Canada
CNY 226166
28.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 285645
9.3%
1
Taiwan
CNY 275484
12.5%
2
Thailand
CNY 262915
16.5%
3
South Korea
CNY 255473
18.9%
4
Kazakhstan
CNY 253260
19.6%
5
Australia
CNY 251453
20.2%
6
New Zealand
CNY 245735
22.0%
7
Singapore
CNY 242128
23.1%
8
Indonesia
CNY 239490
24.0%
9
Pakistan
CNY 237004
24.8%
10
Japan
CNY 235147
25.4%
11
Malaysia
CNY 230862
26.7%
12
Philippines
CNY 226630
28.1%
13
Vietnam
CNY 217194
31.1%
14
China
CNY 207180
34.2%
15
India
CNY 195638
37.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 284409
9.7%
1
Puerto Rico
CNY 267372
15.1%
2
Costa Rica
CNY 264970
15.9%
3
Chile
CNY 258640
17.9%
4
Ecuador
CNY 256236
18.7%
5
Panama
CNY 250219
20.6%
6
Colombia
CNY 244615
22.3%
7
Peru
CNY 236713
24.9%
8
Brazil
CNY 232430
26.2%
9
Mexico
CNY 232199
26.3%
10
Uruguay
CNY 217559
30.9%
11
Argentina
CNY 204700
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 230413
26.9%
1
South Africa
CNY 229683
27.1%
2
Kenya
CNY 224158
28.8%
3
Mozambique
CNY 220715
29.9%
4
Ghana
CNY 215573
31.6%
5
Nigeria
CNY 215160
31.7%
6
Ivory Coast
CNY 210457
33.2%
7
Morocco
CNY 207198
34.2%
8
Cameroon
CNY 200684
36.3%
9
Uganda
CNY 199041
36.8%
10
Senegal
CNY 197257
37.4%
11
Zambia
CNY 195833
37.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 299250
5.0%
1
Qatar
CNY 299250
5.0%
2
Bahrain
CNY 289800
8.0%
3
Oman
CNY 289800
8.0%
4
Saudi Arabia
CNY 283500
10.0%
5
Kuwait
CNY 280350
11.0%
6
Israel
CNY 250497
20.5%
7
Egypt
CNY 238245
24.4%
8
Lebanon
CNY 237616
24.6%
9
Turkey
CNY 184842
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.