Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,000 元
Income Tax
- 3,471 元
Housing Fund
- 4,176 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 10,226 元
Net pay
* 24,774 元
Marginal tax rate
31.9%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
The Taxberg
24,774 元
Net pay
9,858 元
Tax the employer pays
10,226 元
Tax you pay
Total tax paid
20,084 元
Did you know your employer also pays tax on your salary? It costs the employer 9,858 元 to pay you 35,000 元. In other words, every time you spend 10 元 of your hard-earned money, 5.74 元 goes to the government.
Real tax rate
44.8%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 44.8%, meaning your real tax rate is actually 15.6% higher than what it seemed at first.
Summary
If you make 420,000 元 a year living in the region of Guangzhou, China, you will be taxed 122,713 元. That means that your net pay will be 297,287 元 per year, or 24,774 元 per month. Your average tax rate is 29.2% and your marginal tax rate is 31.9%. 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 31.86 元, hence, your net pay will only increase by 68.14 元.
Bonus Example
A 1,000 元 bonus will generate an extra 681 元 of net incomes. A 5,000 元 bonus will generate an extra 3,407 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 307217
26.9%
1
Guangzhou
CNY 297287
29.2%
2
Beijing
CNY 296976
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 365400
13.0%
1
Switzerland
CNY 349281
16.8%
2
Hungary
CNY 342300
18.5%
3
Ukraine
CNY 338100
19.5%
4
Czech Republic
CNY 320145
23.8%
5
United Kingdom
CNY 319141
24.0%
6
France
CNY 312586
25.6%
7
Norway
CNY 307295
26.8%
8
Ireland
CNY 304501
27.5%
9
Spain
CNY 295868
29.6%
10
Denmark
CNY 282021
32.9%
11
Sweden
CNY 279004
33.6%
12
Luxembourg
CNY 278697
33.6%
13
Austria
CNY 278348
33.7%
14
Netherlands
CNY 264310
37.1%
15
Greece
CNY 264260
37.1%
16
Poland
CNY 261659
37.7%
17
Germany
CNY 256235
39.0%
18
Romania
CNY 245700
41.5%
19
Finland
CNY 243553
42.0%
20
Italy
CNY 239989
42.9%
21
Portugal
CNY 230731
45.1%
22
Belgium
CNY 196917
53.1%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 325526
22.5%
1
Canada
CNY 297948
29.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 372316
11.4%
1
Taiwan
CNY 357856
14.8%
2
Thailand
CNY 341406
18.7%
3
Kazakhstan
CNY 338310
19.5%
4
South Korea
CNY 331788
21.0%
5
Singapore
CNY 324917
22.6%
6
Australia
CNY 320228
23.8%
7
New Zealand
CNY 314625
25.1%
8
Indonesia
CNY 310762
26.0%
9
Japan
CNY 309443
26.3%
10
Pakistan
CNY 305297
27.3%
11
Malaysia
CNY 299207
28.8%
12
China
CNY 296976
29.3%
13
Philippines
CNY 295230
29.7%
14
Vietnam
CNY 284856
32.2%
15
India
CNY 253778
39.6%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 377342
10.2%
1
Chile
CNY 348101
17.1%
2
Costa Rica
CNY 344585
18.0%
3
Puerto Rico
CNY 339252
19.2%
4
Panama
CNY 328113
21.9%
5
Ecuador
CNY 326336
22.3%
6
Colombia
CNY 311735
25.8%
7
Peru
CNY 311212
25.9%
8
Brazil
CNY 308555
26.5%
9
Mexico
CNY 301279
28.3%
10
Uruguay
CNY 300588
28.4%
11
Argentina
CNY 272950
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 306801
27.0%
1
Kenya
CNY 297658
29.1%
2
South Africa
CNY 291883
30.5%
3
Mozambique
CNY 288965
31.2%
4
Nigeria
CNY 286581
31.8%
5
Ghana
CNY 285030
32.1%
6
Ivory Coast
CNY 277973
33.8%
7
Morocco
CNY 270827
35.5%
8
Cameroon
CNY 264614
37.0%
9
Zambia
CNY 260408
38.0%
10
Senegal
CNY 260257
38.0%
11
Uganda
CNY 256791
38.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 399000
5.0%
1
Qatar
CNY 399000
5.0%
2
Bahrain
CNY 386400
8.0%
3
Oman
CNY 386400
8.0%
4
Saudi Arabia
CNY 378000
10.0%
5
Kuwait
CNY 373800
11.0%
6
Israel
CNY 320205
23.8%
7
Egypt
CNY 316995
24.5%
8
Lebanon
CNY 316366
24.7%
9
Turkey
CNY 245995
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.