Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
4,160 元
Income Tax
- 208 元
Housing Fund
- 499 元
Pension
- 333 元
Medical Insurance
- 83.20 元
Unemployment
- 8.32 元
Total tax
- 1,132 元
Net pay
* 3,028 元
Marginal tax rate
58.5%
Average tax rate
27.2%
72.8%
Net pay
27.2%
Total tax
Total tax
Net pay
The Taxberg
3,028 元
Net pay
1,386 元
Tax the employer pays
1,132 元
Tax you pay
Total tax paid
2,517 元
Did you know your employer also pays tax on your salary? It costs the employer 1,386 元 to pay you 4,160 元. In other words, every time you spend 10 元 of your hard-earned money, 6.05 元 goes to the government.
Real tax rate
45.4%
So, with you and the employer both paying tax, what used to be a 27.2% tax rate now rises to 45.4%, meaning your real tax rate is actually 18.2% higher than what it seemed at first.
Summary
If you make 49,920 元 a year living in the region of Guangzhou, China, you will be taxed 13,578 元. That means that your net pay will be 36,342 元 per year, or 3,028 元 per month. Your average tax rate is 27.2% and your marginal tax rate is 58.5%. 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 58.48 元, hence, your net pay will only increase by 41.52 元.
Bonus Example
A 1,000 元 bonus will generate an extra 415 元 of net incomes. A 5,000 元 bonus will generate an extra 2,076 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 38146
23.6%
1
Guangzhou
CNY 36342
27.2%
2
Beijing
CNY 36205
27.5%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 49920
0.0%
1
Ireland
CNY 49920
0.0%
2
Norway
CNY 48018
3.8%
3
Spain
CNY 46750
6.4%
4
Switzerland
CNY 46329
7.2%
5
Austria
CNY 45943
8.0%
6
Italy
CNY 45332
9.2%
7
France
CNY 45078
9.7%
8
Czech Republic
CNY 44429
11.0%
9
Luxembourg
CNY 44401
11.1%
10
Russia
CNY 43430
13.0%
11
Hungary
CNY 40685
18.5%
12
Ukraine
CNY 40186
19.5%
13
Germany
CNY 40098
19.7%
14
Sweden
CNY 39741
20.4%
15
Poland
CNY 39199
21.5%
16
Greece
CNY 39013
21.9%
17
Portugal
CNY 37039
25.8%
18
Finland
CNY 34570
30.8%
19
Belgium
CNY 33946
32.0%
20
Denmark
CNY 33148
33.6%
21
Netherlands
CNY 31415
37.1%
22
Romania
CNY 29203
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 45621
8.6%
1
Canada
CNY 39107
21.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 45951
8.0%
1
Colombia
CNY 45926
8.0%
2
Ecuador
CNY 45203
9.5%
3
Guatemala
CNY 45133
9.6%
4
Costa Rica
CNY 44678
10.5%
5
Panama
CNY 44429
11.0%
6
Mexico
CNY 43895
12.1%
7
Brazil
CNY 43858
12.1%
8
Peru
CNY 43680
12.5%
9
Chile
CNY 41134
17.6%
10
Uruguay
CNY 39886
20.1%
11
Argentina
CNY 32398
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 47014
5.8%
1
Morocco
CNY 42774
14.3%
2
Mozambique
CNY 39566
20.7%
3
Cameroon
CNY 39478
20.9%
4
Ivory Coast
CNY 39475
20.9%
5
Kenya
CNY 38742
22.4%
6
Angola
CNY 37413
25.1%
7
Ghana
CNY 37278
25.3%
8
Nigeria
CNY 34853
30.2%
9
Uganda
CNY 34570
30.8%
10
Senegal
CNY 34395
31.1%
11
Zambia
CNY 34211
31.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 47424
5.0%
1
Qatar
CNY 47424
5.0%
2
Bahrain
CNY 45926
8.0%
3
Oman
CNY 45926
8.0%
4
Saudi Arabia
CNY 44928
10.0%
5
Kuwait
CNY 44429
11.0%
6
Israel
CNY 43356
13.2%
7
Egypt
CNY 39167
21.5%
8
Lebanon
CNY 38806
22.3%
9
Turkey
CNY 30442
39.0%
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.