Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,693 元
Income Tax
- 3,223 元
Housing Fund
- 3,203 元
Pension
- 1,835 元
Medical Insurance
- 534 元
Unemployment
- 53.39 元
Total tax
- 8,849 元
Net pay
* 17,844 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
17,844 元
Net pay
8,366 元
Tax the employer pays
8,849 元
Tax you pay
Total tax paid
17,215 元
Did you know your employer also pays tax on your salary? It costs the employer 8,366 元 to pay you 26,693 元. In other words, every time you spend 10 元 of your hard-earned money, 6.45 元 goes to the government.
Real tax rate
49.1%
So, with you and the employer both paying tax, what used to be a 33.2% tax rate now rises to 49.1%, meaning your real tax rate is actually 15.9% higher than what it seemed at first.
Summary
If you make 320,316 元 a year living in the region of Guangzhou, China, you will be taxed 106,190 元. That means that your net pay will be 214,126 元 per year, or 17,844 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 223289
30.3%
1
Guangzhou
CNY 214126
33.2%
2
Beijing
CNY 210476
34.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 278675
13.0%
1
Switzerland
CNY 274221
14.4%
2
Hungary
CNY 261058
18.5%
3
Ukraine
CNY 257854
19.5%
4
Ireland
CNY 253164
21.0%
5
United Kingdom
CNY 252602
21.1%
6
France
CNY 249486
22.1%
7
Czech Republic
CNY 246379
23.1%
8
Norway
CNY 241779
24.5%
9
Spain
CNY 235466
26.5%
10
Luxembourg
CNY 232005
27.6%
11
Sweden
CNY 226082
29.4%
12
Austria
CNY 225187
29.7%
13
Denmark
CNY 215806
32.6%
14
Greece
CNY 213726
33.3%
15
Germany
CNY 206758
35.5%
16
Poland
CNY 204322
36.2%
17
Netherlands
CNY 201576
37.1%
18
Finland
CNY 195148
39.1%
19
Italy
CNY 193379
39.6%
20
Romania
CNY 187385
41.5%
21
Portugal
CNY 186870
41.7%
22
Belgium
CNY 157974
50.7%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 254177
20.7%
1
Canada
CNY 229665
28.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 289965
9.5%
1
Taiwan
CNY 279655
12.7%
2
Thailand
CNY 266902
16.7%
3
South Korea
CNY 259544
19.0%
4
Kazakhstan
CNY 257566
19.6%
5
Australia
CNY 254935
20.4%
6
New Zealand
CNY 249223
22.2%
7
Singapore
CNY 246001
23.2%
8
Indonesia
CNY 243100
24.1%
9
Pakistan
CNY 240480
24.9%
10
Japan
CNY 238769
25.5%
11
Malaysia
CNY 234341
26.8%
12
Philippines
CNY 230103
28.2%
13
Vietnam
CNY 220498
31.2%
14
China
CNY 210476
34.3%
15
India
CNY 198657
38.0%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 289114
9.7%
1
Puerto Rico
CNY 271537
15.2%
2
Costa Rica
CNY 269014
16.0%
3
Chile
CNY 263251
17.8%
4
Ecuador
CNY 260087
18.8%
5
Panama
CNY 254240
20.6%
6
Colombia
CNY 248170
22.5%
7
Peru
CNY 240573
24.9%
8
Brazil
CNY 236284
26.2%
9
Mexico
CNY 235773
26.4%
10
Uruguay
CNY 220787
31.1%
11
Argentina
CNY 208155
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 234281
26.9%
1
South Africa
CNY 232926
27.3%
2
Kenya
CNY 227879
28.9%
3
Mozambique
CNY 224170
30.0%
4
Ghana
CNY 219089
31.6%
5
Nigeria
CNY 218776
31.7%
6
Ivory Coast
CNY 213749
33.3%
7
Morocco
CNY 210420
34.3%
8
Cameroon
CNY 203921
36.3%
9
Uganda
CNY 201965
37.0%
10
Senegal
CNY 200447
37.4%
11
Zambia
CNY 199102
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 304300
5.0%
1
Qatar
CNY 304300
5.0%
2
Bahrain
CNY 294691
8.0%
3
Oman
CNY 294691
8.0%
4
Saudi Arabia
CNY 288284
10.0%
5
Kuwait
CNY 285081
11.0%
6
Israel
CNY 254240
20.6%
7
Egypt
CNY 242232
24.4%
8
Lebanon
CNY 241603
24.6%
9
Turkey
CNY 187939
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.