Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,390 元
Income Tax
- 79.12 元
Housing Fund
- 407 元
Pension
- 271 元
Medical Insurance
- 67.80 元
Unemployment
- 6.78 元
Total tax
- 832 元
Net pay
* 2,558 元
Marginal tax rate
24.5%
Average tax rate
24.5%
75.5%
Net pay
24.5%
Total tax
Total tax
Net pay
Summary
If you make 40,680 元 a year living in the region of Guangzhou, China, you will be taxed 9,980 元. That means that your net pay will be 30,700 元 per year, or 2,558 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 24.54 元, hence, your net pay will only increase by 75.46 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 3,773 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 32554
20.0%
1
Guangzhou
CNY 30700
24.5%
2
Beijing
CNY 30581
24.8%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 40680
0.0%
1
Austria
CNY 40680
0.0%
2
Ireland
CNY 40680
0.0%
3
Norway
CNY 40638
0.1%
4
Spain
CNY 38097
6.4%
5
Germany
CNY 38034
6.5%
6
Switzerland
CNY 37717
7.3%
7
Italy
CNY 36942
9.2%
8
France
CNY 36734
9.7%
9
Czech Republic
CNY 36205
11.0%
10
Luxembourg
CNY 36185
11.1%
11
Russia
CNY 35392
13.0%
12
Hungary
CNY 33154
18.5%
13
Sweden
CNY 32789
19.4%
14
Ukraine
CNY 32747
19.5%
15
Poland
CNY 31944
21.5%
16
Greece
CNY 31792
21.9%
17
Portugal
CNY 30286
25.6%
18
Finland
CNY 28171
30.8%
19
Belgium
CNY 27662
32.0%
20
Denmark
CNY 26931
33.8%
21
Netherlands
CNY 25598
37.1%
22
Romania
CNY 23798
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 37157
8.7%
1
Canada
CNY 32690
19.6%
2
Latin America
Country 
Net pay
Average tax
Rank
Colombia
CNY 37951
7.9%
1
Puerto Rico
CNY 37446
8.0%
2
Ecuador
CNY 36836
9.5%
3
Guatemala
CNY 36779
9.6%
4
Brazil
CNY 36538
10.2%
5
Mexico
CNY 36433
10.4%
6
Costa Rica
CNY 36409
10.5%
7
Panama
CNY 36205
11.0%
8
Peru
CNY 35595
12.5%
9
Chile
CNY 33520
17.6%
10
Uruguay
CNY 32503
20.1%
11
Argentina
CNY 26392
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 39529
2.8%
1
Morocco
CNY 36176
11.1%
2
Cameroon
CNY 33127
18.6%
3
Ivory Coast
CNY 32854
19.2%
4
Mozambique
CNY 32452
20.2%
5
Kenya
CNY 32361
20.5%
6
Ghana
CNY 30729
24.5%
7
Angola
CNY 30641
24.7%
8
Zambia
CNY 28990
28.7%
9
Senegal
CNY 28594
29.7%
10
Nigeria
CNY 28568
29.8%
11
Uganda
CNY 28564
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.