Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,263 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
* 24,953 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
24,953 元
Net pay
9,882 元
Tax the employer pays
10,310 元
Tax you pay
Total tax paid
20,192 元
Did you know your employer also pays tax on your salary? It costs the employer 9,882 元 to pay you 35,263 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 423,156 元 a year living in the region of Guangzhou, China, you will be taxed 123,719 元. That means that your net pay will be 299,437 元 per year, or 24,953 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 309583
26.8%
1
Guangzhou
CNY 299437
29.2%
2
Beijing
CNY 299343
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 368146
13.0%
1
Switzerland
CNY 351584
16.9%
2
Hungary
CNY 344872
18.5%
3
Ukraine
CNY 340641
19.5%
4
Czech Republic
CNY 322481
23.8%
5
United Kingdom
CNY 321247
24.1%
6
France
CNY 314584
25.7%
7
Norway
CNY 309317
26.9%
8
Ireland
CNY 306127
27.7%
9
Spain
CNY 297849
29.6%
10
Denmark
CNY 284055
32.9%
11
Sweden
CNY 280582
33.7%
12
Luxembourg
CNY 280144
33.8%
13
Austria
CNY 279984
33.8%
14
Netherlands
CNY 266296
37.1%
15
Greece
CNY 265778
37.2%
16
Poland
CNY 263476
37.7%
17
Germany
CNY 257759
39.1%
18
Romania
CNY 247546
41.5%
19
Finland
CNY 245030
42.1%
20
Italy
CNY 241467
42.9%
21
Portugal
CNY 232119
45.2%
22
Belgium
CNY 198082
53.2%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 327545
22.6%
1
Canada
CNY 300111
29.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 374935
11.4%
1
Taiwan
CNY 360332
14.9%
2
Thailand
CNY 343643
18.8%
3
Kazakhstan
CNY 340866
19.5%
4
South Korea
CNY 334040
21.1%
5
Singapore
CNY 327853
22.5%
6
Australia
CNY 322296
23.8%
7
New Zealand
CNY 316696
25.2%
8
Indonesia
CNY 312897
26.1%
9
Japan
CNY 311732
26.3%
10
Pakistan
CNY 307348
27.4%
11
Malaysia
CNY 301254
28.8%
12
China
CNY 299343
29.3%
13
Philippines
CNY 297292
29.7%
14
Vietnam
CNY 286908
32.2%
15
India
CNY 254634
39.8%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 380136
10.2%
1
Chile
CNY 350534
17.2%
2
Costa Rica
CNY 346948
18.0%
3
Puerto Rico
CNY 341378
19.3%
4
Panama
CNY 330286
22.0%
5
Ecuador
CNY 328710
22.3%
6
Colombia
CNY 313794
25.8%
7
Peru
CNY 313421
25.9%
8
Brazil
CNY 310843
26.5%
9
Uruguay
CNY 305444
27.8%
10
Mexico
CNY 303338
28.3%
11
Argentina
CNY 275001
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 309097
27.0%
1
Kenya
CNY 299867
29.1%
2
South Africa
CNY 293745
30.6%
3
Mozambique
CNY 291016
31.2%
4
Nigeria
CNY 288728
31.8%
5
Ghana
CNY 287118
32.2%
6
Ivory Coast
CNY 280127
33.8%
7
Morocco
CNY 272740
35.6%
8
Cameroon
CNY 266535
37.0%
9
Zambia
CNY 262349
38.0%
10
Senegal
CNY 262151
38.1%
11
Uganda
CNY 258527
38.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 401998
5.0%
1
Qatar
CNY 401998
5.0%
2
Bahrain
CNY 389304
8.0%
3
Oman
CNY 389304
8.0%
4
Saudi Arabia
CNY 380840
10.0%
5
Kuwait
CNY 376609
11.0%
6
Israel
CNY 322121
23.9%
7
Egypt
CNY 319362
24.5%
8
Lebanon
CNY 318733
24.7%
9
Turkey
CNY 247834
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.