Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,264 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
* 24,954 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
24,954 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 35,264 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 423,168 元 a year living in the region of Guangzhou, China, you will be taxed 123,722 元. That means that your net pay will be 299,446 元 per year, or 24,954 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 309592
26.8%
1
Guangzhou
CNY 299446
29.2%
2
Beijing
CNY 299352
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 368156
13.0%
1
Switzerland
CNY 351593
16.9%
2
Hungary
CNY 344882
18.5%
3
Ukraine
CNY 340650
19.5%
4
Czech Republic
CNY 322490
23.8%
5
United Kingdom
CNY 321255
24.1%
6
France
CNY 314591
25.7%
7
Norway
CNY 309324
26.9%
8
Ireland
CNY 306133
27.7%
9
Spain
CNY 297857
29.6%
10
Denmark
CNY 284062
32.9%
11
Sweden
CNY 280588
33.7%
12
Luxembourg
CNY 280149
33.8%
13
Austria
CNY 279990
33.8%
14
Netherlands
CNY 266303
37.1%
15
Greece
CNY 265784
37.2%
16
Poland
CNY 263482
37.7%
17
Germany
CNY 257765
39.1%
18
Romania
CNY 247553
41.5%
19
Finland
CNY 245036
42.1%
20
Italy
CNY 241473
42.9%
21
Portugal
CNY 232125
45.2%
22
Belgium
CNY 198087
53.2%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 327553
22.6%
1
Canada
CNY 300119
29.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 374945
11.4%
1
Taiwan
CNY 360341
14.9%
2
Thailand
CNY 343651
18.8%
3
Kazakhstan
CNY 340876
19.5%
4
South Korea
CNY 334049
21.1%
5
Singapore
CNY 327864
22.5%
6
Australia
CNY 322304
23.8%
7
New Zealand
CNY 316704
25.2%
8
Indonesia
CNY 312905
26.1%
9
Japan
CNY 311741
26.3%
10
Pakistan
CNY 307356
27.4%
11
Malaysia
CNY 301262
28.8%
12
China
CNY 299352
29.3%
13
Philippines
CNY 297300
29.7%
14
Vietnam
CNY 286915
32.2%
15
India
CNY 254638
39.8%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 380146
10.2%
1
Chile
CNY 350543
17.2%
2
Costa Rica
CNY 346957
18.0%
3
Puerto Rico
CNY 341386
19.3%
4
Panama
CNY 330294
22.0%
5
Ecuador
CNY 328719
22.3%
6
Colombia
CNY 313802
25.8%
7
Peru
CNY 313430
25.9%
8
Brazil
CNY 310851
26.5%
9
Uruguay
CNY 305463
27.8%
10
Mexico
CNY 303345
28.3%
11
Argentina
CNY 275009
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 309105
27.0%
1
Kenya
CNY 299875
29.1%
2
South Africa
CNY 293752
30.6%
3
Mozambique
CNY 291024
31.2%
4
Nigeria
CNY 288736
31.8%
5
Ghana
CNY 287126
32.2%
6
Ivory Coast
CNY 280135
33.8%
7
Morocco
CNY 272747
35.6%
8
Cameroon
CNY 266543
37.0%
9
Zambia
CNY 262356
38.0%
10
Senegal
CNY 262158
38.1%
11
Uganda
CNY 258533
38.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 402010
5.0%
1
Qatar
CNY 402010
5.0%
2
Bahrain
CNY 389314
8.0%
3
Oman
CNY 389315
8.0%
4
Saudi Arabia
CNY 380851
10.0%
5
Kuwait
CNY 376619
11.0%
6
Israel
CNY 322129
23.9%
7
Egypt
CNY 319371
24.5%
8
Lebanon
CNY 318742
24.7%
9
Turkey
CNY 247841
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.