Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
35,425 元
Income Tax
- 3,568 元
Housing Fund
- 4,215 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 10,361 元
Net pay
* 25,064 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
25,064 元
Net pay
9,897 元
Tax the employer pays
10,361 元
Tax you pay
Total tax paid
20,258 元
Did you know your employer also pays tax on your salary? It costs the employer 9,897 元 to pay you 35,425 元. In other words, every time you spend 10 元 of your hard-earned money, 5.72 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 425,100 元 a year living in the region of Guangzhou, China, you will be taxed 124,338 元. That means that your net pay will be 300,762 元 per year, or 25,064 元 per month. Your average tax rate is 29.3% 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 311040
26.8%
1
Beijing
CNY 300801
29.2%
2
Guangzhou
CNY 300762
29.2%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 369837
13.0%
1
Switzerland
CNY 353003
17.0%
2
Hungary
CNY 346457
18.5%
3
Ukraine
CNY 342205
19.5%
4
Czech Republic
CNY 323919
23.8%
5
United Kingdom
CNY 322545
24.1%
6
France
CNY 315814
25.7%
7
Norway
CNY 310562
26.9%
8
Ireland
CNY 307128
27.8%
9
Spain
CNY 299066
29.7%
10
Denmark
CNY 285308
32.9%
11
Sweden
CNY 281554
33.8%
12
Luxembourg
CNY 281034
33.9%
13
Austria
CNY 280992
33.9%
14
Netherlands
CNY 267519
37.1%
15
Greece
CNY 266713
37.3%
16
Poland
CNY 264594
37.8%
17
Germany
CNY 258709
39.1%
18
Romania
CNY 248684
41.5%
19
Finland
CNY 245940
42.2%
20
Italy
CNY 242388
43.0%
21
Portugal
CNY 232975
45.2%
22
Belgium
CNY 198800
53.2%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 328789
22.7%
1
Canada
CNY 301443
29.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 376549
11.4%
1
Taiwan
CNY 361857
14.9%
2
Thailand
CNY 345020
18.8%
3
Kazakhstan
CNY 342441
19.4%
4
South Korea
CNY 335428
21.1%
5
Singapore
CNY 329660
22.5%
6
Australia
CNY 323569
23.9%
7
New Zealand
CNY 317971
25.2%
8
Indonesia
CNY 314213
26.1%
9
Japan
CNY 313142
26.3%
10
Pakistan
CNY 308612
27.4%
11
Malaysia
CNY 302515
28.8%
12
China
CNY 300801
29.2%
13
Philippines
CNY 298562
29.8%
14
Vietnam
CNY 288171
32.2%
15
India
CNY 255162
40.0%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 381856
10.2%
1
Chile
CNY 352033
17.2%
2
Costa Rica
CNY 348404
18.0%
3
Puerto Rico
CNY 342687
19.4%
4
Panama
CNY 331624
22.0%
5
Ecuador
CNY 330172
22.3%
6
Colombia
CNY 315062
25.9%
7
Peru
CNY 314782
26.0%
8
Brazil
CNY 312252
26.6%
9
Uruguay
CNY 308435
27.4%
10
Mexico
CNY 304606
28.3%
11
Argentina
CNY 276265
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 310511
27.0%
1
Kenya
CNY 301228
29.1%
2
South Africa
CNY 294892
30.6%
3
Mozambique
CNY 292280
31.2%
4
Nigeria
CNY 290050
31.8%
5
Ghana
CNY 288404
32.2%
6
Ivory Coast
CNY 281453
33.8%
7
Morocco
CNY 273918
35.6%
8
Cameroon
CNY 267719
37.0%
9
Zambia
CNY 263544
38.0%
10
Senegal
CNY 263317
38.1%
11
Uganda
CNY 259596
38.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 403845
5.0%
1
Qatar
CNY 403845
5.0%
2
Bahrain
CNY 391092
8.0%
3
Oman
CNY 391092
8.0%
4
Saudi Arabia
CNY 382590
10.0%
5
Kuwait
CNY 378374
11.0%
6
Israel
CNY 323302
24.0%
7
Egypt
CNY 320820
24.5%
8
Lebanon
CNY 320191
24.7%
9
Turkey
CNY 248966
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.