Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
30,160 元
Income Tax
- 3,735 元
Housing Fund
- 3,619 元
Pension
- 1,835 元
Medical Insurance
- 603 元
Unemployment
- 60.32 元
Total tax
- 9,853 元
Net pay
* 20,307 元
Marginal tax rate
-20.5%
Average tax rate
32.7%
67.3%
Net pay
32.7%
Total tax
Total tax
Net pay
The Taxberg
20,307 元
Net pay
9,036 元
Tax the employer pays
9,853 元
Tax you pay
Total tax paid
18,889 元
Did you know your employer also pays tax on your salary? It costs the employer 9,036 元 to pay you 30,160 元. In other words, every time you spend 10 元 of your hard-earned money, 6.26 元 goes to the government.
Real tax rate
48.2%
So, with you and the employer both paying tax, what used to be a 32.7% tax rate now rises to 48.2%, meaning your real tax rate is actually 15.5% higher than what it seemed at first.
Summary
If you make 361,920 元 a year living in the region of Guangzhou, China, you will be taxed 118,240 元. That means that your net pay will be 243,680 元 per year, or 20,307 元 per month. Your average tax rate is 32.7% and your marginal tax rate is -20.5%. 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 -20.54 元, hence, your net pay will only increase by 121 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,205 元 of net incomes. A 5,000 元 bonus will generate an extra 6,027 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 251803
30.4%
1
Guangzhou
CNY 243680
32.7%
2
Beijing
CNY 239280
33.9%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 314870
13.0%
1
Switzerland
CNY 305836
15.5%
2
Hungary
CNY 294965
18.5%
3
Ukraine
CNY 291346
19.5%
4
United Kingdom
CNY 280372
22.5%
5
Czech Republic
CNY 277166
23.4%
6
France
CNY 275821
23.8%
7
Ireland
CNY 274590
24.1%
8
Norway
CNY 269238
25.6%
9
Spain
CNY 260082
28.1%
10
Luxembourg
CNY 252039
30.4%
11
Sweden
CNY 249956
30.9%
12
Austria
CNY 248241
31.4%
13
Denmark
CNY 243794
32.6%
14
Greece
CNY 235841
34.8%
15
Poland
CNY 228231
36.9%
16
Germany
CNY 227872
37.0%
17
Netherlands
CNY 227759
37.1%
18
Finland
CNY 215946
40.3%
19
Italy
CNY 212832
41.2%
20
Romania
CNY 211723
41.5%
21
Portugal
CNY 205175
43.3%
22
Belgium
CNY 174861
51.7%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 284959
21.3%
1
Canada
CNY 258183
28.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 324109
10.5%
1
Taiwan
CNY 312293
13.7%
2
Thailand
CNY 298105
17.6%
3
Kazakhstan
CNY 291265
19.5%
4
South Korea
CNY 290336
19.8%
5
Australia
CNY 282186
22.0%
6
New Zealand
CNY 276519
23.6%
7
Singapore
CNY 276395
23.6%
8
Indonesia
CNY 271349
25.0%
9
Pakistan
CNY 267545
26.1%
10
Japan
CNY 267213
26.2%
11
Malaysia
CNY 261311
27.8%
12
Philippines
CNY 257284
28.9%
13
Vietnam
CNY 247104
31.7%
14
China
CNY 239280
33.9%
15
India
CNY 222288
38.6%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 325937
9.9%
1
Costa Rica
CNY 300664
16.9%
2
Puerto Rico
CNY 300136
17.1%
3
Chile
CNY 299040
17.4%
4
Panama
CNY 285714
21.1%
5
Ecuador
CNY 285281
21.2%
6
Colombia
CNY 275591
23.9%
7
Peru
CNY 270545
25.3%
8
Brazil
CNY 266447
26.4%
9
Mexico
CNY 263396
27.2%
10
Uruguay
CNY 246051
32.0%
11
Argentina
CNY 235198
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 264548
26.9%
1
South Africa
CNY 257616
28.8%
2
Kenya
CNY 257002
29.0%
3
Mozambique
CNY 251213
30.6%
4
Nigeria
CNY 247075
31.7%
5
Ghana
CNY 246610
31.9%
6
Ivory Coast
CNY 239516
33.8%
7
Morocco
CNY 235631
34.9%
8
Cameroon
CNY 229252
36.7%
9
Senegal
CNY 225409
37.7%
10
Uganda
CNY 224847
37.9%
11
Zambia
CNY 224689
37.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 343824
5.0%
1
Qatar
CNY 343824
5.0%
2
Bahrain
CNY 332966
8.0%
3
Oman
CNY 332966
8.0%
4
Saudi Arabia
CNY 325728
10.0%
5
Kuwait
CNY 322109
11.0%
6
Israel
CNY 283529
21.7%
7
Egypt
CNY 273435
24.5%
8
Lebanon
CNY 272806
24.6%
9
Turkey
CNY 212169
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.