Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
50,208 元
Income Tax
- 6,900 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 13,807 元
Net pay
* 36,401 元
Marginal tax rate
30.0%
Average tax rate
27.5%
72.5%
Net pay
27.5%
Total tax
Total tax
Net pay
The Taxberg
36,401 元
Net pay
10,010 元
Tax the employer pays
13,807 元
Tax you pay
Total tax paid
23,818 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 50,208 元. In other words, every time you spend 10 元 of your hard-earned money, 4.74 元 goes to the government.
Real tax rate
39.6%
So, with you and the employer both paying tax, what used to be a 27.5% tax rate now rises to 39.6%, meaning your real tax rate is actually 12.1% higher than what it seemed at first.
Summary
If you make 602,496 元 a year living in the region of Guangzhou, China, you will be taxed 165,689 元. That means that your net pay will be 436,807 元 per year, or 36,401 元 per month. Your average tax rate is 27.5% 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 447348
25.8%
1
Beijing
CNY 437797
27.3%
2
Guangzhou
CNY 436807
27.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 442354
26.6%
1
Canada
CNY 410629
31.9%
2
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.