Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
36,667 元
Income Tax
- 3,850 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 10,757 元
Net pay
* 25,910 元
Marginal tax rate
25.0%
Average tax rate
29.3%
70.7%
Net pay
29.3%
Total tax
Total tax
Net pay
The Taxberg
25,910 元
Net pay
10,010 元
Tax the employer pays
10,757 元
Tax you pay
Total tax paid
20,767 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 36,667 元. In other words, every time you spend 10 元 of your hard-earned money, 5.66 元 goes to the government.
Real tax rate
44.5%
So, with you and the employer both paying tax, what used to be a 29.3% tax rate now rises to 44.5%, meaning your real tax rate is actually 15.2% higher than what it seemed at first.
Summary
If you make 440,004 元 a year living in the region of Guangzhou, China, you will be taxed 129,086 元. That means that your net pay will be 310,918 元 per year, or 25,910 元 per month. Your average tax rate is 29.3% and your marginal tax rate is 25.0%. 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 25 元, hence, your net pay will only increase by 75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 750 元 of net incomes. A 5,000 元 bonus will generate an extra 3,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 322212
26.8%
1
Beijing
CNY 311979
29.1%
2
Guangzhou
CNY 310918
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 382803
13.0%
1
Switzerland
CNY 363880
17.3%
2
Hungary
CNY 358603
18.5%
3
Ukraine
CNY 354203
19.5%
4
Czech Republic
CNY 334948
23.9%
5
United Kingdom
CNY 332493
24.4%
6
France
CNY 325249
26.1%
7
Norway
CNY 319022
27.5%
8
Ireland
CNY 314803
28.5%
9
Spain
CNY 308397
29.9%
10
Denmark
CNY 294913
33.0%
11
Sweden
CNY 289008
34.3%
12
Austria
CNY 288717
34.4%
13
Luxembourg
CNY 287862
34.6%
14
Netherlands
CNY 276897
37.1%
15
Greece
CNY 273881
37.8%
16
Poland
CNY 273172
37.9%
17
Germany
CNY 265993
39.6%
18
Romania
CNY 257402
41.5%
19
Finland
CNY 252918
42.5%
20
Italy
CNY 249449
43.3%
21
Portugal
CNY 239532
45.6%
22
Belgium
CNY 204300
53.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 338326
23.1%
1
Canada
CNY 311655
29.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 388919
11.6%
1
Taiwan
CNY 373549
15.1%
2
Thailand
CNY 355552
19.2%
3
Kazakhstan
CNY 354513
19.4%
4
South Korea
CNY 346064
21.4%
5
Singapore
CNY 343182
22.0%
6
Australia
CNY 333331
24.2%
7
New Zealand
CNY 327750
25.5%
8
Indonesia
CNY 324295
26.3%
9
Japan
CNY 323951
26.4%
10
Pakistan
CNY 318299
27.7%
11
Malaysia
CNY 312179
29.1%
12
China
CNY 311979
29.1%
13
Philippines
CNY 308299
29.9%
14
Vietnam
CNY 297859
32.3%
15
India
CNY 259274
41.1%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 395048
10.2%
1
Chile
CNY 363512
17.4%
2
Costa Rica
CNY 359277
18.4%
3
Puerto Rico
CNY 352725
19.8%
4
Panama
CNY 341749
22.3%
5
Ecuador
CNY 340683
22.6%
6
Peru
CNY 325112
26.1%
7
Colombia
CNY 324785
26.2%
8
Brazil
CNY 323058
26.6%
9
Uruguay
CNY 321048
27.0%
10
Mexico
CNY 314320
28.6%
11
Argentina
CNY 285952
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 321354
27.0%
1
Kenya
CNY 311660
29.2%
2
South Africa
CNY 303685
31.0%
3
Mozambique
CNY 301967
31.4%
4
Nigeria
CNY 300188
31.8%
5
Ghana
CNY 298263
32.2%
6
Ivory Coast
CNY 291623
33.7%
7
Morocco
CNY 282949
35.7%
8
Cameroon
CNY 276793
37.1%
9
Zambia
CNY 272710
38.0%
10
Senegal
CNY 272260
38.1%
11
Uganda
CNY 267793
39.1%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 418004
5.0%
1
Qatar
CNY 418004
5.0%
2
Bahrain
CNY 404804
8.0%
3
Oman
CNY 404804
8.0%
4
Saudi Arabia
CNY 396004
10.0%
5
Kuwait
CNY 392011
10.9%
6
Israel
CNY 332351
24.5%
7
Egypt
CNY 331998
24.6%
8
Lebanon
CNY 331369
24.7%
9
Turkey
CNY 257646
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.