Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
42,500 元
Income Tax
- 4,588 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 11,495 元
Net pay
* 31,005 元
Marginal tax rate
30.0%
Average tax rate
27.0%
73.0%
Net pay
27.0%
Total tax
Total tax
Net pay
The Taxberg
31,005 元
Net pay
10,010 元
Tax the employer pays
11,495 元
Tax you pay
Total tax paid
21,505 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 42,500 元. In other words, every time you spend 10 元 of your hard-earned money, 5.06 元 goes to the government.
Real tax rate
41.0%
So, with you and the employer both paying tax, what used to be a 27% tax rate now rises to 41.0%, meaning your real tax rate is actually 14% higher than what it seemed at first.
Summary
If you make 510,000 元 a year living in the region of Guangzhou, China, you will be taxed 137,941 元. That means that your net pay will be 372,059 元 per year, or 31,005 元 per month. Your average tax rate is 27.1% and your marginal tax rate is 30.0%. 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 30 元, hence, your net pay will only increase by 70 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,500 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 382600
25.0%
1
Beijing
CNY 373050
26.9%
2
Guangzhou
CNY 372059
27.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 443700
13.0%
1
Hungary
CNY 415650
18.5%
2
Switzerland
CNY 414139
18.8%
3
Ukraine
CNY 410550
19.5%
4
Czech Republic
CNY 386745
24.2%
5
United Kingdom
CNY 374867
26.5%
6
France
CNY 369556
27.5%
7
Norway
CNY 358640
29.7%
8
Spain
CNY 351408
31.1%
9
Ireland
CNY 350851
31.2%
10
Denmark
CNY 340027
33.3%
11
Austria
CNY 324999
36.3%
12
Sweden
CNY 324009
36.5%
13
Netherlands
CNY 320791
37.1%
14
Luxembourg
CNY 319935
37.3%
15
Poland
CNY 313458
38.5%
16
Greece
CNY 307544
39.7%
17
Germany
CNY 300810
41.0%
18
Romania
CNY 298350
41.5%
19
Finland
CNY 285691
44.0%
20
Italy
CNY 282614
44.6%
21
Portugal
CNY 270331
47.0%
22
Belgium
CNY 230133
54.9%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 383116
24.9%
1
Canada
CNY 357725
29.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 447016
12.4%
1
Taiwan
CNY 428824
15.9%
2
Kazakhstan
CNY 411210
19.4%
3
Singapore
CNY 405129
20.6%
4
Thailand
CNY 404550
20.7%
5
South Korea
CNY 395939
22.4%
6
Australia
CNY 379178
25.7%
7
New Zealand
CNY 373674
26.7%
8
China
CNY 373050
26.9%
9
Japan
CNY 371923
27.1%
10
Indonesia
CNY 371612
27.1%
11
Pakistan
CNY 363797
28.7%
12
Malaysia
CNY 357319
29.9%
13
Philippines
CNY 354030
30.6%
14
Vietnam
CNY 343356
32.7%
15
India
CNY 292158
42.7%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 457000
10.4%
1
Chile
CNY 417217
18.2%
2
Costa Rica
CNY 409394
19.7%
3
Puerto Rico
CNY 396689
22.2%
4
Panama
CNY 388471
23.8%
5
Ecuador
CNY 384255
24.7%
6
Brazil
CNY 373805
26.7%
7
Colombia
CNY 371690
27.1%
8
Uruguay
CNY 370868
27.3%
9
Peru
CNY 369307
27.6%
10
Mexico
CNY 358974
29.6%
11
Argentina
CNY 331450
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 372276
27.0%
1
Kenya
CNY 360658
29.3%
2
Nigeria
CNY 347799
31.8%
3
Mozambique
CNY 347465
31.9%
4
South Africa
CNY 344983
32.4%
5
Ghana
CNY 344565
32.4%
6
Ivory Coast
CNY 339383
33.5%
7
Morocco
CNY 325366
36.2%
8
Cameroon
CNY 319410
37.4%
9
Zambia
CNY 315758
38.1%
10
Senegal
CNY 314257
38.4%
11
Uganda
CNY 306291
39.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 484500
5.0%
1
Qatar
CNY 484500
5.0%
2
Bahrain
CNY 469200
8.0%
3
Oman
CNY 469200
8.0%
4
Saudi Arabia
CNY 459000
10.0%
5
Kuwait
CNY 456057
10.6%
6
Egypt
CNY 384495
24.6%
7
Lebanon
CNY 383866
24.7%
8
Israel
CNY 374652
26.5%
9
Turkey
CNY 298412
41.5%
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.