Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
33,332 元
Income Tax
- 3,102 元
Housing Fund
- 4,000 元
Pension
- 1,835 元
Medical Insurance
- 663 元
Unemployment
- 66.28 元
Total tax
- 9,666 元
Net pay
* 23,666 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 399,984 元 a year living in the region of Guangzhou, China, you will be taxed 115,994 元. That means that your net pay will be 283,990 元 per year, or 23,666 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
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 347986
13.0%
1
Switzerland
CNY 334464
16.4%
2
Hungary
CNY 325987
18.5%
3
Ukraine
CNY 321987
19.5%
4
United Kingdom
CNY 305780
23.6%
5
Czech Republic
CNY 305333
23.7%
6
France
CNY 299916
25.0%
7
Norway
CNY 294360
26.4%
8
Ireland
CNY 294193
26.5%
9
Spain
CNY 283298
29.2%
10
Luxembourg
CNY 269524
32.6%
11
Denmark
CNY 269120
32.7%
12
Sweden
CNY 268993
32.8%
13
Austria
CNY 267972
33.0%
14
Greece
CNY 254634
36.3%
15
Netherlands
CNY 251711
37.1%
16
Poland
CNY 250139
37.5%
17
Germany
CNY 246580
38.4%
18
Finland
CNY 234181
41.5%
19
Romania
CNY 233991
41.5%
20
Italy
CNY 230630
42.3%
21
Portugal
CNY 221924
44.5%
22
Belgium
CNY 189530
52.6%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 312718
21.8%
1
Canada
CNY 284089
29.0%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 359627
10.1%
1
Chile
CNY 331951
17.0%
2
Costa Rica
CNY 329598
17.6%
3
Puerto Rico
CNY 325772
18.6%
4
Panama
CNY 314332
21.4%
5
Ecuador
CNY 311282
22.2%
6
Colombia
CNY 299294
25.2%
7
Peru
CNY 297201
25.7%
8
Brazil
CNY 294043
26.5%
9
Mexico
CNY 288224
27.9%
10
Uruguay
CNY 269791
32.6%
11
Argentina
CNY 259939
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 292239
26.9%
1
Kenya
CNY 283646
29.1%
2
South Africa
CNY 280073
30.0%
3
Mozambique
CNY 275954
31.0%
4
Nigeria
CNY 272966
31.8%
5
Ghana
CNY 271790
32.1%
6
Ivory Coast
CNY 264316
33.9%
7
Morocco
CNY 258698
35.3%
8
Cameroon
CNY 252427
36.9%
9
Senegal
CNY 248248
37.9%
10
Zambia
CNY 248098
38.0%
11
Uganda
CNY 245782
38.6%
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.