Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
36,747 元
Income Tax
- 3,870 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 10,777 元
Net pay
* 25,970 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
25,970 元
Net pay
10,010 元
Tax the employer pays
10,777 元
Tax you pay
Total tax paid
20,787 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 36,747 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 440,964 元 a year living in the region of Guangzhou, China, you will be taxed 129,326 元. That means that your net pay will be 311,638 元 per year, or 25,970 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 322932
26.8%
1
Beijing
CNY 312699
29.1%
2
Guangzhou
CNY 311638
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 383639
13.0%
1
Switzerland
CNY 364581
17.3%
2
Hungary
CNY 359386
18.5%
3
Ukraine
CNY 354976
19.5%
4
Czech Republic
CNY 335659
23.9%
5
United Kingdom
CNY 333134
24.5%
6
France
CNY 325856
26.1%
7
Norway
CNY 319566
27.5%
8
Ireland
CNY 315298
28.5%
9
Spain
CNY 308998
29.9%
10
Denmark
CNY 295532
33.0%
11
Sweden
CNY 289488
34.4%
12
Austria
CNY 289215
34.4%
13
Luxembourg
CNY 288302
34.6%
14
Netherlands
CNY 277501
37.1%
15
Greece
CNY 274343
37.8%
16
Poland
CNY 273725
37.9%
17
Germany
CNY 266462
39.6%
18
Romania
CNY 257964
41.5%
19
Finland
CNY 253368
42.5%
20
Italy
CNY 249904
43.3%
21
Portugal
CNY 239955
45.6%
22
Belgium
CNY 204654
53.6%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 338940
23.1%
1
Canada
CNY 312313
29.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 389716
11.6%
1
Taiwan
CNY 374302
15.1%
2
Thailand
CNY 356224
19.2%
3
Kazakhstan
CNY 355291
19.4%
4
South Korea
CNY 346750
21.4%
5
Singapore
CNY 344032
22.0%
6
Australia
CNY 333960
24.3%
7
New Zealand
CNY 328380
25.5%
8
Indonesia
CNY 324944
26.3%
9
Japan
CNY 324647
26.4%
10
Pakistan
CNY 318923
27.7%
11
Malaysia
CNY 312799
29.1%
12
China
CNY 312699
29.1%
13
Philippines
CNY 308927
29.9%
14
Vietnam
CNY 298483
32.3%
15
India
CNY 259569
41.1%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 395897
10.2%
1
Chile
CNY 364252
17.4%
2
Costa Rica
CNY 359964
18.4%
3
Puerto Rico
CNY 353372
19.9%
4
Panama
CNY 342390
22.4%
5
Ecuador
CNY 341292
22.6%
6
Peru
CNY 325762
26.1%
7
Colombia
CNY 325411
26.2%
8
Brazil
CNY 323754
26.6%
9
Uruguay
CNY 321732
27.0%
10
Mexico
CNY 314941
28.6%
11
Argentina
CNY 286576
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 322052
27.0%
1
Kenya
CNY 312332
29.2%
2
South Africa
CNY 304252
31.0%
3
Mozambique
CNY 302591
31.4%
4
Nigeria
CNY 300841
31.8%
5
Ghana
CNY 298898
32.2%
6
Ivory Coast
CNY 292278
33.7%
7
Morocco
CNY 283531
35.7%
8
Cameroon
CNY 277378
37.1%
9
Zambia
CNY 273301
38.0%
10
Senegal
CNY 272836
38.1%
11
Uganda
CNY 268321
39.2%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 418916
5.0%
1
Qatar
CNY 418916
5.0%
2
Bahrain
CNY 405687
8.0%
3
Oman
CNY 405687
8.0%
4
Saudi Arabia
CNY 396868
10.0%
5
Kuwait
CNY 392889
10.9%
6
Israel
CNY 332934
24.5%
7
Egypt
CNY 332718
24.6%
8
Lebanon
CNY 332089
24.7%
9
Turkey
CNY 258205
41.5%
10
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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.