Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,770 元
Income Tax
- 87.99 元
Housing Fund
- 452 元
Pension
- 302 元
Medical Insurance
- 75.40 元
Unemployment
- 7.54 元
Total tax
- 925 元
Net pay
* 2,845 元
Marginal tax rate
24.5%
Average tax rate
24.5%
75.5%
Net pay
24.5%
Total tax
Total tax
Net pay
The Taxberg
2,845 元
Net pay
1,256 元
Tax the employer pays
925 元
Tax you pay
Total tax paid
2,181 元
Did you know your employer also pays tax on your salary? It costs the employer 1,256 元 to pay you 3,770 元. In other words, every time you spend 10 元 of your hard-earned money, 5.78 元 goes to the government.
Real tax rate
43.4%
So, with you and the employer both paying tax, what used to be a 24.5% tax rate now rises to 43.4%, meaning your real tax rate is actually 18.9% higher than what it seemed at first.
Summary
If you make 45,240 元 a year living in the region of Guangzhou, China, you will be taxed 11,099 元. That means that your net pay will be 34,141 元 per year, or 2,845 元 per month. Your average tax rate is 24.5% and your marginal tax rate is 24.5%. 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 24.54 元, hence, your net pay will only increase by 75.46 元.
Bonus Example
A 1,000 元 bonus will generate an extra 755 元 of net incomes. A 5,000 元 bonus will generate an extra 3,773 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 34866
22.9%
1
Guangzhou
CNY 34141
24.5%
2
Beijing
CNY 34009
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 41329
8.7%
1
Canada
CNY 35856
20.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 41643
8.0%
1
Colombia
CNY 41621
8.0%
2
Ecuador
CNY 40965
9.5%
3
Guatemala
CNY 40902
9.6%
4
Costa Rica
CNY 40490
10.5%
5
Panama
CNY 40264
11.0%
6
Brazil
CNY 40215
11.1%
7
Mexico
CNY 40148
11.3%
8
Peru
CNY 39585
12.5%
9
Chile
CNY 37278
17.6%
10
Uruguay
CNY 36147
20.1%
11
Argentina
CNY 29356
35.1%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 42978
5.0%
1
Qatar
CNY 42978
5.0%
2
Bahrain
CNY 41621
8.0%
3
Oman
CNY 41621
8.0%
4
Saudi Arabia
CNY 40716
10.0%
5
Kuwait
CNY 40264
11.0%
6
Israel
CNY 39291
13.2%
7
Egypt
CNY 35540
21.4%
8
Lebanon
CNY 35296
22.0%
9
Turkey
CNY 27716
38.7%
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.