Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
41,667 元
Income Tax
- 4,740 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 11,647 元
Net pay
* 30,020 元
Marginal tax rate
-18.2%
Average tax rate
28.0%
72.0%
Net pay
28.0%
Total tax
Total tax
Net pay
The Taxberg
30,020 元
Net pay
10,010 元
Tax the employer pays
11,647 元
Tax you pay
Total tax paid
21,657 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 41,667 元. In other words, every time you spend 10 元 of your hard-earned money, 5.20 元 goes to the government.
Real tax rate
41.9%
So, with you and the employer both paying tax, what used to be a 28% tax rate now rises to 41.9%, meaning your real tax rate is actually 13.9% higher than what it seemed at first.
Summary
If you make 500,004 元 a year living in the region of Guangzhou, China, you will be taxed 139,762 元. That means that your net pay will be 360,242 元 per year, or 30,020 元 per month. Your average tax rate is 28.0% 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 -18.23 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 5,912 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 375603
24.9%
1
Beijing
CNY 361268
27.7%
2
Guangzhou
CNY 360242
28.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 376720
24.7%
1
Canada
CNY 351518
29.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 448152
10.4%
1
Chile
CNY 409570
18.1%
2
Costa Rica
CNY 402237
19.6%
3
Puerto Rico
CNY 390757
21.9%
4
Panama
CNY 381799
23.6%
5
Ecuador
CNY 378193
24.4%
6
Brazil
CNY 366558
26.7%
7
Colombia
CNY 364170
27.2%
8
Uruguay
CNY 363753
27.3%
9
Peru
CNY 363184
27.4%
10
Mexico
CNY 352654
29.5%
11
Argentina
CNY 324952
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 365004
27.0%
1
Kenya
CNY 353660
29.3%
2
Nigeria
CNY 341000
31.8%
3
Mozambique
CNY 340967
31.8%
4
South Africa
CNY 339085
32.2%
5
Ghana
CNY 337953
32.4%
6
Ivory Coast
CNY 332562
33.5%
7
Morocco
CNY 319309
36.1%
8
Cameroon
CNY 313324
37.3%
9
Zambia
CNY 309610
38.1%
10
Senegal
CNY 308260
38.4%
11
Uganda
CNY 300793
39.8%
12
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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.