Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
40,992 元
Income Tax
- 4,863 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 11,770 元
Net pay
* 29,222 元
Marginal tax rate
-18.2%
Average tax rate
28.7%
71.3%
Net pay
28.7%
Total tax
Total tax
Net pay
The Taxberg
29,222 元
Net pay
10,010 元
Tax the employer pays
11,770 元
Tax you pay
Total tax paid
21,780 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 40,992 元. In other words, every time you spend 10 元 of your hard-earned money, 5.31 元 goes to the government.
Real tax rate
42.7%
So, with you and the employer both paying tax, what used to be a 28.7% tax rate now rises to 42.7%, meaning your real tax rate is actually 14% higher than what it seemed at first.
Summary
If you make 491,904 元 a year living in the region of Guangzhou, China, you will be taxed 141,238 元. That means that your net pay will be 350,666 元 per year, or 29,222 元 per month. Your average tax rate is 28.7% and your marginal tax rate is -18.2%. 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 -18.22 元, hence, your net pay will only increase by 118 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,182 元 of net incomes. A 5,000 元 bonus will generate an extra 5,911 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 369933
24.8%
1
Beijing
CNY 351721
28.5%
2
Guangzhou
CNY 350666
28.7%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 427956
13.0%
1
Switzerland
CNY 401182
18.4%
2
Hungary
CNY 400902
18.5%
3
Ukraine
CNY 395983
19.5%
4
Czech Republic
CNY 373354
24.1%
5
United Kingdom
CNY 364494
25.9%
6
France
CNY 358101
27.2%
7
Norway
CNY 348398
29.2%
8
Ireland
CNY 341532
30.6%
9
Spain
CNY 340887
30.7%
10
Denmark
CNY 328364
33.3%
11
Austria
CNY 315619
35.8%
12
Sweden
CNY 314960
36.0%
13
Luxembourg
CNY 311643
36.7%
14
Netherlands
CNY 309558
37.1%
15
Poland
CNY 303043
38.4%
16
Greece
CNY 298841
39.3%
17
Germany
CNY 291863
40.7%
18
Romania
CNY 287764
41.5%
19
Finland
CNY 277218
43.6%
20
Italy
CNY 274040
44.3%
21
Portugal
CNY 262368
46.7%
22
Belgium
CNY 223455
54.6%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 371536
24.5%
1
Canada
CNY 346474
29.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 431996
12.2%
1
Taiwan
CNY 414352
15.8%
2
Kazakhstan
CNY 396552
19.4%
3
Thailand
CNY 391882
20.3%
4
Singapore
CNY 389114
20.9%
5
South Korea
CNY 383090
22.1%
6
Australia
CNY 367326
25.3%
7
New Zealand
CNY 361802
26.5%
8
Japan
CNY 360069
26.8%
9
Indonesia
CNY 359379
26.9%
10
Pakistan
CNY 352034
28.4%
11
China
CNY 351721
28.5%
12
Malaysia
CNY 345655
29.7%
13
Philippines
CNY 342207
30.4%
14
Vietnam
CNY 331594
32.6%
15
India
CNY 282444
42.6%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 440983
10.4%
1
Chile
CNY 403375
18.0%
2
Costa Rica
CNY 396437
19.4%
3
Puerto Rico
CNY 385949
21.5%
4
Panama
CNY 376392
23.5%
5
Ecuador
CNY 373201
24.1%
6
Brazil
CNY 360685
26.7%
7
Colombia
CNY 358794
27.1%
8
Peru
CNY 358223
27.2%
9
Uruguay
CNY 357988
27.2%
10
Mexico
CNY 347533
29.4%
11
Argentina
CNY 319687
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 359111
27.0%
1
Kenya
CNY 347990
29.3%
2
Mozambique
CNY 335702
31.8%
3
Nigeria
CNY 335490
31.8%
4
South Africa
CNY 334306
32.0%
5
Ghana
CNY 332595
32.4%
6
Ivory Coast
CNY 327035
33.5%
7
Morocco
CNY 314400
36.1%
8
Cameroon
CNY 308392
37.3%
9
Zambia
CNY 304629
38.1%
10
Senegal
CNY 303400
38.3%
11
Uganda
CNY 296338
39.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 467309
5.0%
1
Qatar
CNY 467309
5.0%
2
Bahrain
CNY 452552
8.0%
3
Oman
CNY 452552
8.0%
4
Saudi Arabia
CNY 442714
10.0%
5
Kuwait
CNY 439499
10.7%
6
Egypt
CNY 370923
24.6%
7
Lebanon
CNY 370294
24.7%
8
Israel
CNY 363795
26.0%
9
Turkey
CNY 287873
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.