Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
33,323 元
Income Tax
- 3,100 元
Housing Fund
- 3,999 元
Pension
- 1,835 元
Medical Insurance
- 663 元
Unemployment
- 66.27 元
Total tax
- 9,663 元
Net pay
* 23,660 元
Marginal tax rate
35.3%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
The Taxberg
23,660 元
Net pay
9,633 元
Tax the employer pays
9,663 元
Tax you pay
Total tax paid
19,296 元
Did you know your employer also pays tax on your salary? It costs the employer 9,633 元 to pay you 33,323 元. In other words, every time you spend 10 元 of your hard-earned money, 5.79 元 goes to the government.
Real tax rate
44.9%
So, with you and the employer both paying tax, what used to be a 29% tax rate now rises to 44.9%, meaning your real tax rate is actually 15.9% higher than what it seemed at first.
Summary
If you make 399,876 元 a year living in the region of Guangzhou, China, you will be taxed 115,956 元. That means that your net pay will be 283,920 元 per year, or 23,660 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 292660
26.8%
1
Guangzhou
CNY 283920
29.0%
2
Beijing
CNY 281883
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 312649
21.8%
1
Canada
CNY 284013
29.0%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 359531
10.1%
1
Chile
CNY 331858
17.0%
2
Costa Rica
CNY 329517
17.6%
3
Puerto Rico
CNY 325699
18.6%
4
Panama
CNY 314258
21.4%
5
Ecuador
CNY 311200
22.2%
6
Colombia
CNY 299228
25.2%
7
Peru
CNY 297125
25.7%
8
Brazil
CNY 293965
26.5%
9
Mexico
CNY 288153
27.9%
10
Uruguay
CNY 269625
32.6%
11
Argentina
CNY 259869
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 292161
26.9%
1
Kenya
CNY 283571
29.1%
2
South Africa
CNY 280010
30.0%
3
Mozambique
CNY 275884
31.0%
4
Nigeria
CNY 272893
31.8%
5
Ghana
CNY 271718
32.1%
6
Ivory Coast
CNY 264242
33.9%
7
Morocco
CNY 258632
35.3%
8
Cameroon
CNY 252361
36.9%
9
Senegal
CNY 248183
37.9%
10
Zambia
CNY 248032
38.0%
11
Uganda
CNY 245723
38.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 379882
5.0%
1
Qatar
CNY 379882
5.0%
2
Bahrain
CNY 367886
8.0%
3
Oman
CNY 367886
8.0%
4
Saudi Arabia
CNY 359888
10.0%
5
Kuwait
CNY 355890
11.0%
6
Israel
CNY 307986
23.0%
7
Egypt
CNY 301902
24.5%
8
Lebanon
CNY 301273
24.7%
9
Turkey
CNY 234275
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.