Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,433 元
Income Tax
- 3,179 元
Housing Fund
- 3,172 元
Pension
- 1,835 元
Medical Insurance
- 529 元
Unemployment
- 52.87 元
Total tax
- 8,768 元
Net pay
* 17,665 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
17,665 元
Net pay
8,316 元
Tax the employer pays
8,768 元
Tax you pay
Total tax paid
17,084 元
Did you know your employer also pays tax on your salary? It costs the employer 8,316 元 to pay you 26,433 元. In other words, every time you spend 10 元 of your hard-earned money, 6.46 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 317,196 元 a year living in the region of Guangzhou, China, you will be taxed 105,211 元. That means that your net pay will be 211,985 元 per year, or 17,665 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.
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 275961
13.0%
1
Switzerland
CNY 271809
14.3%
2
Hungary
CNY 258515
18.5%
3
Ukraine
CNY 255343
19.5%
4
Ireland
CNY 251557
20.7%
5
United Kingdom
CNY 250519
21.0%
6
France
CNY 247511
22.0%
7
Czech Republic
CNY 244070
23.1%
8
Norway
CNY 239720
24.4%
9
Spain
CNY 233631
26.3%
10
Luxembourg
CNY 230461
27.3%
11
Sweden
CNY 223944
29.4%
12
Austria
CNY 223388
29.6%
13
Denmark
CNY 213707
32.6%
14
Greece
CNY 212011
33.2%
15
Germany
CNY 205156
35.3%
16
Poland
CNY 202674
36.1%
17
Netherlands
CNY 199612
37.1%
18
Finland
CNY 193562
39.0%
19
Italy
CNY 191920
39.5%
20
Romania
CNY 185560
41.5%
21
Portugal
CNY 185497
41.5%
22
Belgium
CNY 156690
50.6%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 251869
20.6%
1
Canada
CNY 227612
28.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 287430
9.4%
1
Taiwan
CNY 277207
12.6%
2
Thailand
CNY 264562
16.6%
3
South Korea
CNY 257154
18.9%
4
Kazakhstan
CNY 255039
19.6%
5
Australia
CNY 252892
20.3%
6
New Zealand
CNY 247176
22.1%
7
Singapore
CNY 243728
23.2%
8
Indonesia
CNY 240981
24.0%
9
Pakistan
CNY 238440
24.8%
10
Japan
CNY 236643
25.4%
11
Malaysia
CNY 232299
26.8%
12
Philippines
CNY 228065
28.1%
13
Vietnam
CNY 218559
31.1%
14
China
CNY 208542
34.3%
15
India
CNY 196885
37.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 286353
9.7%
1
Puerto Rico
CNY 269092
15.2%
2
Costa Rica
CNY 266640
15.9%
3
Chile
CNY 260545
17.9%
4
Ecuador
CNY 257827
18.7%
5
Panama
CNY 251880
20.6%
6
Colombia
CNY 246084
22.4%
7
Peru
CNY 238308
24.9%
8
Brazil
CNY 234022
26.2%
9
Mexico
CNY 233675
26.3%
10
Uruguay
CNY 218892
31.0%
11
Argentina
CNY 206127
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 232011
26.9%
1
South Africa
CNY 231023
27.2%
2
Kenya
CNY 225695
28.9%
3
Mozambique
CNY 222142
30.0%
4
Ghana
CNY 217025
31.6%
5
Nigeria
CNY 216654
31.7%
6
Ivory Coast
CNY 211817
33.2%
7
Morocco
CNY 208529
34.3%
8
Cameroon
CNY 202021
36.3%
9
Uganda
CNY 200249
36.9%
10
Senegal
CNY 198575
37.4%
11
Zambia
CNY 197183
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.