Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,380 元
Income Tax
- 78.89 元
Housing Fund
- 406 元
Pension
- 270 元
Medical Insurance
- 67.60 元
Unemployment
- 6.76 元
Total tax
- 829 元
Net pay
* 2,551 元
Marginal tax rate
24.5%
Average tax rate
24.5%
75.5%
Net pay
24.5%
Total tax
Total tax
Net pay
The Taxberg
2,551 元
Net pay
1,126 元
Tax the employer pays
829 元
Tax you pay
Total tax paid
1,955 元
Did you know your employer also pays tax on your salary? It costs the employer 1,126 元 to pay you 3,380 元. In other words, every time you spend 10 元 of your hard-earned money, 5.78 元 goes to the government.
Real tax rate
43.4%
So, with you and the employer both paying tax, what used to be a 24.5% tax rate now rises to 43.4%, meaning your real tax rate is actually 18.9% higher than what it seemed at first.
Summary
If you make 40,560 元 a year living in the region of Guangzhou, China, you will be taxed 9,951 元. That means that your net pay will be 30,609 元 per year, or 2,551 元 per month. Your average tax rate is 24.5% and your marginal tax rate is 24.5%. 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 24.53 元, hence, your net pay will only increase by 75.47 元.
Bonus Example
A 1,000 元 bonus will generate an extra 755 元 of net incomes. A 5,000 元 bonus will generate an extra 3,774 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 32458
20.0%
1
Guangzhou
CNY 30609
24.5%
2
Beijing
CNY 30491
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 37047
8.7%
1
Canada
CNY 32606
19.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 40560
0.0%
1
Hong Kong
CNY 40560
0.0%
2
Pakistan
CNY 38923
4.0%
3
Thailand
CNY 38314
5.5%
4
Philippines
CNY 37366
7.9%
5
Taiwan
CNY 36970
8.9%
6
Indonesia
CNY 36143
10.9%
7
South Korea
CNY 35930
11.4%
8
Malaysia
CNY 35782
11.8%
9
New Zealand
CNY 35737
11.9%
10
Singapore
CNY 35718
11.9%
11
India
CNY 35693
12.0%
12
Vietnam
CNY 33411
17.6%
13
Japan
CNY 32958
18.7%
14
Kazakhstan
CNY 32124
20.8%
15
China
CNY 30491
24.8%
16
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 39432
2.8%
1
Morocco
CNY 36087
11.0%
2
Cameroon
CNY 33044
18.5%
3
Ivory Coast
CNY 32767
19.2%
4
Mozambique
CNY 32359
20.2%
5
Kenya
CNY 32278
20.4%
6
Ghana
CNY 30644
24.5%
7
Angola
CNY 30553
24.7%
8
Zambia
CNY 28922
28.7%
9
Senegal
CNY 28517
29.7%
10
Nigeria
CNY 28486
29.8%
11
Uganda
CNY 28486
29.8%
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.