Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,317 元
Income Tax
- 3,543 元
Housing Fund
- 4,205 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 10,327 元
Net pay
* 24,990 元
Marginal tax rate
31.9%
Average tax rate
29.2%
70.8%
Net pay
29.2%
Total tax
Total tax
Net pay
Summary
If you make 423,804 元 a year living in the region of Guangzhou, China, you will be taxed 123,925 元. That means that your net pay will be 299,879 元 per year, or 24,990 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.
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 368709
13.0%
1
Switzerland
CNY 352057
16.9%
2
Hungary
CNY 345400
18.5%
3
Ukraine
CNY 341162
19.5%
4
Czech Republic
CNY 322960
23.8%
5
United Kingdom
CNY 321680
24.1%
6
France
CNY 314994
25.7%
7
Norway
CNY 309732
26.9%
8
Ireland
CNY 306460
27.7%
9
Spain
CNY 298255
29.6%
10
Denmark
CNY 284472
32.9%
11
Sweden
CNY 280906
33.7%
12
Luxembourg
CNY 280441
33.8%
13
Austria
CNY 280320
33.9%
14
Netherlands
CNY 266704
37.1%
15
Greece
CNY 266090
37.2%
16
Poland
CNY 263849
37.7%
17
Germany
CNY 258076
39.1%
18
Romania
CNY 247925
41.5%
19
Finland
CNY 245334
42.1%
20
Italy
CNY 241774
43.0%
21
Portugal
CNY 232404
45.2%
22
Belgium
CNY 198321
53.2%
23
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.