Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,262 元
Income Tax
- 3,531 元
Housing Fund
- 4,200 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 10,310 元
Net pay
* 24,952 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
24,952 元
Net pay
9,882 元
Tax the employer pays
10,310 元
Tax you pay
Total tax paid
20,191 元
Did you know your employer also pays tax on your salary? It costs the employer 9,882 元 to pay you 35,262 元. In other words, every time you spend 10 元 of your hard-earned money, 5.73 元 goes to the government.
Real tax rate
44.7%
So, with you and the employer both paying tax, what used to be a 29.2% tax rate now rises to 44.7%, meaning your real tax rate is actually 15.5% higher than what it seemed at first.
Summary
If you make 423,144 元 a year living in the region of Guangzhou, China, you will be taxed 123,715 元. That means that your net pay will be 299,429 元 per year, or 24,952 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 309574
26.8%
1
Guangzhou
CNY 299429
29.2%
2
Beijing
CNY 299334
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 368135
13.0%
1
Switzerland
CNY 351576
16.9%
2
Hungary
CNY 344862
18.5%
3
Ukraine
CNY 340631
19.5%
4
Czech Republic
CNY 322472
23.8%
5
United Kingdom
CNY 321239
24.1%
6
France
CNY 314576
25.7%
7
Norway
CNY 309309
26.9%
8
Ireland
CNY 306120
27.7%
9
Spain
CNY 297842
29.6%
10
Denmark
CNY 284047
32.9%
11
Sweden
CNY 280576
33.7%
12
Luxembourg
CNY 280138
33.8%
13
Austria
CNY 279978
33.8%
14
Netherlands
CNY 266288
37.1%
15
Greece
CNY 265772
37.2%
16
Poland
CNY 263469
37.7%
17
Germany
CNY 257754
39.1%
18
Romania
CNY 247539
41.5%
19
Finland
CNY 245025
42.1%
20
Italy
CNY 241461
42.9%
21
Portugal
CNY 232114
45.2%
22
Belgium
CNY 198078
53.2%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 327538
22.6%
1
Canada
CNY 300103
29.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 374925
11.4%
1
Taiwan
CNY 360322
14.9%
2
Thailand
CNY 343634
18.8%
3
Kazakhstan
CNY 340857
19.5%
4
South Korea
CNY 334032
21.1%
5
Singapore
CNY 327841
22.5%
6
Australia
CNY 322288
23.8%
7
New Zealand
CNY 316688
25.2%
8
Indonesia
CNY 312889
26.1%
9
Japan
CNY 311724
26.3%
10
Pakistan
CNY 307340
27.4%
11
Malaysia
CNY 301246
28.8%
12
China
CNY 299334
29.3%
13
Philippines
CNY 297284
29.7%
14
Vietnam
CNY 286900
32.2%
15
India
CNY 254631
39.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 380125
10.2%
1
Chile
CNY 350525
17.2%
2
Costa Rica
CNY 346939
18.0%
3
Puerto Rico
CNY 341370
19.3%
4
Panama
CNY 330278
22.0%
5
Ecuador
CNY 328701
22.3%
6
Colombia
CNY 313786
25.8%
7
Peru
CNY 313413
25.9%
8
Brazil
CNY 310834
26.5%
9
Uruguay
CNY 305426
27.8%
10
Mexico
CNY 303330
28.3%
11
Argentina
CNY 274993
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 309088
27.0%
1
Kenya
CNY 299858
29.1%
2
South Africa
CNY 293738
30.6%
3
Mozambique
CNY 291008
31.2%
4
Nigeria
CNY 288720
31.8%
5
Ghana
CNY 287110
32.2%
6
Ivory Coast
CNY 280119
33.8%
7
Morocco
CNY 272732
35.6%
8
Cameroon
CNY 266528
37.0%
9
Zambia
CNY 262342
38.0%
10
Senegal
CNY 262144
38.1%
11
Uganda
CNY 258520
38.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 401987
5.0%
1
Qatar
CNY 401987
5.0%
2
Bahrain
CNY 389292
8.0%
3
Oman
CNY 389292
8.0%
4
Saudi Arabia
CNY 380830
10.0%
5
Kuwait
CNY 376598
11.0%
6
Israel
CNY 322114
23.9%
7
Egypt
CNY 319353
24.5%
8
Lebanon
CNY 318724
24.7%
9
Turkey
CNY 247827
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.