Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
32,500 元
Income Tax
- 2,922 元
Housing Fund
- 3,900 元
Pension
- 1,835 元
Medical Insurance
- 650 元
Unemployment
- 65 元
Total tax
- 9,373 元
Net pay
* 23,127 元
Marginal tax rate
35.3%
Average tax rate
28.8%
71.2%
Net pay
28.8%
Total tax
Total tax
Net pay
The Taxberg
23,127 元
Net pay
9,487 元
Tax the employer pays
9,373 元
Tax you pay
Total tax paid
18,860 元
Did you know your employer also pays tax on your salary? It costs the employer 9,487 元 to pay you 32,500 元. In other words, every time you spend 10 元 of your hard-earned money, 5.80 元 goes to the government.
Real tax rate
44.9%
So, with you and the employer both paying tax, what used to be a 28.8% tax rate now rises to 44.9%, meaning your real tax rate is actually 16.1% higher than what it seemed at first.
Summary
If you make 390,000 元 a year living in the region of Guangzhou, China, you will be taxed 112,473 元. That means that your net pay will be 277,527 元 per year, or 23,127 元 per month. Your average tax rate is 28.8% and your marginal tax rate is 35.3%. 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 35.27 元, hence, your net pay will only increase by 64.73 元.
Bonus Example
A 1,000 元 bonus will generate an extra 647 元 of net incomes. A 5,000 元 bonus will generate an extra 3,237 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 285771
26.7%
1
Guangzhou
CNY 277527
28.8%
2
Beijing
CNY 274476
29.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 305580
21.7%
1
Canada
CNY 277148
28.9%
2
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.