Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,028 元
Income Tax
- 70.67 元
Housing Fund
- 363 元
Pension
- 242 元
Medical Insurance
- 60.56 元
Unemployment
- 6.06 元
Total tax
- 743 元
Net pay
* 2,285 元
Marginal tax rate
24.5%
Average tax rate
24.5%
75.5%
Net pay
24.5%
Total tax
Total tax
Net pay
The Taxberg
2,285 元
Net pay
1,009 元
Tax the employer pays
743 元
Tax you pay
Total tax paid
1,752 元
Did you know your employer also pays tax on your salary? It costs the employer 1,009 元 to pay you 3,028 元. In other words, every time you spend 10 元 of your hard-earned money, 5.78 元 goes to the government.
Real tax rate
43.4%
So, with you and the employer both paying tax, what used to be a 24.5% tax rate now rises to 43.4%, meaning your real tax rate is actually 18.9% higher than what it seemed at first.
Summary
If you make 36,336 元 a year living in the region of Guangzhou, China, you will be taxed 8,915 元. That means that your net pay will be 27,421 元 per year, or 2,285 元 per month. Your average tax rate is 24.5% and your marginal tax rate is 24.5%. 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 24.54 元, hence, your net pay will only increase by 75.46 元.
Bonus Example
A 1,000 元 bonus will generate an extra 755 元 of net incomes. A 5,000 元 bonus will generate an extra 3,773 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 29078
20.0%
1
Guangzhou
CNY 27421
24.5%
2
Beijing
CNY 27316
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 33189
8.7%
1
Canada
CNY 29673
18.3%
2
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 34519
5.0%
1
Qatar
CNY 34519
5.0%
2
Saudi Arabia
CNY 33869
6.8%
3
Bahrain
CNY 33429
8.0%
4
Oman
CNY 33429
8.0%
5
Kuwait
CNY 32339
11.0%
6
Israel
CNY 31558
13.2%
7
Egypt
CNY 28639
21.2%
8
Lebanon
CNY 28618
21.2%
9
Turkey
CNY 22530
38.0%
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.