Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
28,932 元
Income Tax
- 3,608 元
Housing Fund
- 3,472 元
Pension
- 1,835 元
Medical Insurance
- 579 元
Unemployment
- 57.86 元
Total tax
- 9,551 元
Net pay
* 19,381 元
Marginal tax rate
31.4%
Average tax rate
33.0%
67.0%
Net pay
33.0%
Total tax
Total tax
Net pay
The Taxberg
19,381 元
Net pay
8,799 元
Tax the employer pays
9,551 元
Tax you pay
Total tax paid
18,350 元
Did you know your employer also pays tax on your salary? It costs the employer 8,799 元 to pay you 28,932 元. In other words, every time you spend 10 元 of your hard-earned money, 6.34 元 goes to the government.
Real tax rate
48.6%
So, with you and the employer both paying tax, what used to be a 33% tax rate now rises to 48.6%, meaning your real tax rate is actually 15.6% higher than what it seemed at first.
Summary
If you make 347,184 元 a year living in the region of Guangzhou, China, you will be taxed 114,616 元. That means that your net pay will be 232,568 元 per year, or 19,381 元 per month. Your average tax rate is 33.0% 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 302050
13.0%
1
Switzerland
CNY 294681
15.1%
2
Hungary
CNY 282955
18.5%
3
Ukraine
CNY 279483
19.5%
4
United Kingdom
CNY 270536
22.1%
5
Ireland
CNY 267001
23.1%
6
France
CNY 266494
23.2%
7
Czech Republic
CNY 266261
23.3%
8
Norway
CNY 259512
25.3%
9
Spain
CNY 251279
27.6%
10
Luxembourg
CNY 245259
29.4%
11
Sweden
CNY 242586
30.1%
12
Austria
CNY 240603
30.7%
13
Denmark
CNY 233882
32.6%
14
Greece
CNY 228435
34.2%
15
Germany
CNY 220536
36.5%
16
Poland
CNY 219750
36.7%
17
Netherlands
CNY 218487
37.1%
18
Finland
CNY 208776
39.9%
19
Italy
CNY 205941
40.7%
20
Romania
CNY 203103
41.5%
21
Portugal
CNY 198692
42.8%
22
Belgium
CNY 169016
51.3%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 274056
21.1%
1
Canada
CNY 247816
28.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 311961
10.2%
1
Taiwan
CNY 300732
13.4%
2
Thailand
CNY 287053
17.3%
3
South Korea
CNY 279819
19.4%
4
Kazakhstan
CNY 279329
19.5%
5
Australia
CNY 272534
21.5%
6
New Zealand
CNY 266851
23.1%
7
Singapore
CNY 265626
23.5%
8
Indonesia
CNY 261343
24.7%
9
Pakistan
CNY 257966
25.7%
10
Japan
CNY 257078
26.0%
11
Malaysia
CNY 251796
27.5%
12
Philippines
CNY 247657
28.7%
13
Vietnam
CNY 237526
31.6%
14
China
CNY 228043
34.3%
15
India
CNY 213918
38.4%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 253827
26.9%
1
South Africa
CNY 248918
28.3%
2
Kenya
CNY 246686
29.0%
3
Mozambique
CNY 241634
30.4%
4
Nigeria
CNY 237052
31.7%
5
Ghana
CNY 236863
31.8%
6
Ivory Coast
CNY 230389
33.6%
7
Morocco
CNY 226702
34.7%
8
Cameroon
CNY 220280
36.6%
9
Uganda
CNY 216742
37.6%
10
Senegal
CNY 216568
37.6%
11
Zambia
CNY 215626
37.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 329825
5.0%
1
Qatar
CNY 329825
5.0%
2
Bahrain
CNY 319409
8.0%
3
Oman
CNY 319409
8.0%
4
Saudi Arabia
CNY 312466
10.0%
5
Kuwait
CNY 308994
11.0%
6
Israel
CNY 273155
21.3%
7
Egypt
CNY 262383
24.4%
8
Lebanon
CNY 261754
24.6%
9
Turkey
CNY 203587
41.4%
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.