Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
33,387 元
Income Tax
- 3,114 元
Housing Fund
- 4,006 元
Pension
- 1,835 元
Medical Insurance
- 664 元
Unemployment
- 66.37 元
Total tax
- 9,686 元
Net pay
* 23,701 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
23,701 元
Net pay
9,644 元
Tax the employer pays
9,686 元
Tax you pay
Total tax paid
19,330 元
Did you know your employer also pays tax on your salary? It costs the employer 9,644 元 to pay you 33,387 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 400,644 元 a year living in the region of Guangzhou, China, you will be taxed 116,227 元. That means that your net pay will be 284,417 元 per year, or 23,701 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 35.28 元, hence, your net pay will only increase by 64.72 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 3,236 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 293195
26.8%
1
Guangzhou
CNY 284417
29.0%
2
Beijing
CNY 282459
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 313140
21.8%
1
Canada
CNY 284547
29.0%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 292719
26.9%
1
Kenya
CNY 284108
29.1%
2
South Africa
CNY 280463
30.0%
3
Mozambique
CNY 276383
31.0%
4
Nigeria
CNY 273415
31.8%
5
Ghana
CNY 272226
32.1%
6
Ivory Coast
CNY 264766
33.9%
7
Morocco
CNY 259098
35.3%
8
Cameroon
CNY 252829
36.9%
9
Senegal
CNY 248644
37.9%
10
Zambia
CNY 248504
38.0%
11
Uganda
CNY 246145
38.6%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 380612
5.0%
1
Qatar
CNY 380612
5.0%
2
Bahrain
CNY 368593
8.0%
3
Oman
CNY 368593
8.0%
4
Saudi Arabia
CNY 360580
10.0%
5
Kuwait
CNY 356573
11.0%
6
Israel
CNY 308452
23.0%
7
Egypt
CNY 302478
24.5%
8
Lebanon
CNY 301849
24.7%
9
Turkey
CNY 234722
41.4%
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.