Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
37,093 元
Income Tax
- 3,956 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 10,864 元
Net pay
* 26,229 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
26,229 元
Net pay
10,010 元
Tax the employer pays
10,864 元
Tax you pay
Total tax paid
20,874 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 37,093 元. In other words, every time you spend 10 元 of your hard-earned money, 5.63 元 goes to the government.
Real tax rate
44.3%
So, with you and the employer both paying tax, what used to be a 29.3% tax rate now rises to 44.3%, meaning your real tax rate is actually 15% higher than what it seemed at first.
Summary
If you make 445,116 元 a year living in the region of Guangzhou, China, you will be taxed 130,364 元. That means that your net pay will be 314,752 元 per year, or 26,229 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 326046
26.8%
1
Beijing
CNY 315813
29.0%
2
Guangzhou
CNY 314752
29.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 341597
23.3%
1
Canada
CNY 315158
29.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 393162
11.7%
1
Taiwan
CNY 377559
15.2%
2
Thailand
CNY 359131
19.3%
3
Kazakhstan
CNY 358654
19.4%
4
South Korea
CNY 349713
21.4%
5
Singapore
CNY 347707
21.9%
6
Australia
CNY 336679
24.4%
7
New Zealand
CNY 331104
25.6%
8
Indonesia
CNY 327751
26.4%
9
Japan
CNY 327658
26.4%
10
Pakistan
CNY 321622
27.7%
11
China
CNY 315813
29.1%
12
Malaysia
CNY 315476
29.1%
13
Philippines
CNY 311639
30.0%
14
Vietnam
CNY 301182
32.3%
15
India
CNY 260842
41.4%
16
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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.