Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
33,280 元
Income Tax
- 3,091 元
Housing Fund
- 3,994 元
Pension
- 1,835 元
Medical Insurance
- 662 元
Unemployment
- 66.20 元
Total tax
- 9,648 元
Net pay
* 23,632 元
Marginal tax rate
35.3%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
Summary
If you make 399,360 元 a year living in the region of Guangzhou, China, you will be taxed 115,774 元. That means that your net pay will be 283,586 元 per year, or 23,632 元 per month. Your average tax rate is 29.0% 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 292300
26.8%
1
Guangzhou
CNY 283586
29.0%
2
Beijing
CNY 281496
29.5%
3
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 359074
10.1%
1
Chile
CNY 331411
17.0%
2
Costa Rica
CNY 329131
17.6%
3
Puerto Rico
CNY 325351
18.5%
4
Panama
CNY 313902
21.4%
5
Ecuador
CNY 310812
22.2%
6
Colombia
CNY 298911
25.2%
7
Peru
CNY 296764
25.7%
8
Brazil
CNY 293591
26.5%
9
Mexico
CNY 287817
27.9%
10
Uruguay
CNY 268831
32.7%
11
Argentina
CNY 259534
35.0%
12
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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.