Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,436 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
- 8,769 元
Net pay
* 17,667 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
17,667 元
Net pay
8,317 元
Tax the employer pays
8,769 元
Tax you pay
Total tax paid
17,085 元
Did you know your employer also pays tax on your salary? It costs the employer 8,317 元 to pay you 26,436 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 317,232 元 a year living in the region of Guangzhou, China, you will be taxed 105,223 元. That means that your net pay will be 212,009 元 per year, or 17,667 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 221253
30.3%
1
Guangzhou
CNY 212009
33.2%
2
Beijing
CNY 208564
34.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 251895
20.6%
1
Canada
CNY 227635
28.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 287459
9.4%
1
Taiwan
CNY 277235
12.6%
2
Thailand
CNY 264589
16.6%
3
South Korea
CNY 257181
18.9%
4
Kazakhstan
CNY 255068
19.6%
5
Australia
CNY 252915
20.3%
6
New Zealand
CNY 247199
22.1%
7
Singapore
CNY 243754
23.2%
8
Indonesia
CNY 241006
24.0%
9
Pakistan
CNY 238463
24.8%
10
Japan
CNY 236668
25.4%
11
Malaysia
CNY 232323
26.8%
12
Philippines
CNY 228088
28.1%
13
Vietnam
CNY 218581
31.1%
14
China
CNY 208564
34.3%
15
India
CNY 196906
37.9%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 286384
9.7%
1
Puerto Rico
CNY 269120
15.2%
2
Costa Rica
CNY 266668
15.9%
3
Chile
CNY 260576
17.9%
4
Ecuador
CNY 257853
18.7%
5
Panama
CNY 251907
20.6%
6
Colombia
CNY 246108
22.4%
7
Peru
CNY 238334
24.9%
8
Brazil
CNY 234048
26.2%
9
Mexico
CNY 233699
26.3%
10
Uruguay
CNY 218914
31.0%
11
Argentina
CNY 206151
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 232037
26.9%
1
South Africa
CNY 231045
27.2%
2
Kenya
CNY 225720
28.9%
3
Mozambique
CNY 222165
30.0%
4
Ghana
CNY 217049
31.6%
5
Nigeria
CNY 216678
31.7%
6
Ivory Coast
CNY 211839
33.2%
7
Morocco
CNY 208551
34.3%
8
Cameroon
CNY 202043
36.3%
9
Uganda
CNY 200268
36.9%
10
Senegal
CNY 198597
37.4%
11
Zambia
CNY 197206
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 301370
5.0%
1
Qatar
CNY 301370
5.0%
2
Bahrain
CNY 291853
8.0%
3
Oman
CNY 291853
8.0%
4
Saudi Arabia
CNY 285509
10.0%
5
Kuwait
CNY 282336
11.0%
6
Israel
CNY 252069
20.5%
7
Egypt
CNY 239919
24.4%
8
Lebanon
CNY 239290
24.6%
9
Turkey
CNY 186142
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.