Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
59,999 元
Income Tax
- 9,838 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 16,745 元
Net pay
* 43,254 元
Marginal tax rate
-36.3%
Average tax rate
27.9%
72.1%
Net pay
27.9%
Total tax
Total tax
Net pay
The Taxberg
43,254 元
Net pay
10,010 元
Tax the employer pays
16,745 元
Tax you pay
Total tax paid
26,755 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 59,999 元. In other words, every time you spend 10 元 of your hard-earned money, 4.46 元 goes to the government.
Real tax rate
38.2%
So, with you and the employer both paying tax, what used to be a 27.9% tax rate now rises to 38.2%, meaning your real tax rate is actually 10.3% higher than what it seemed at first.
Summary
If you make 719,988 元 a year living in the region of Guangzhou, China, you will be taxed 200,937 元. That means that your net pay will be 519,051 元 per year, or 43,254 元 per month. Your average tax rate is 27.9% and your marginal tax rate is -36.3%. 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 -36.25 元, hence, your net pay will only increase by 136 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,363 元 of net incomes. A 5,000 元 bonus will generate an extra 6,813 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 529592
26.4%
1
Beijing
CNY 520042
27.8%
2
Guangzhou
CNY 519051
27.9%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 626390
13.0%
1
Hungary
CNY 586790
18.5%
2
Ukraine
CNY 579590
19.5%
3
Switzerland
CNY 560413
22.2%
4
Czech Republic
CNY 546757
24.1%
5
France
CNY 494239
31.4%
6
United Kingdom
CNY 494037
31.4%
7
Norway
CNY 474924
34.0%
8
Spain
CNY 466107
35.3%
9
Denmark
CNY 462006
35.8%
10
Ireland
CNY 452638
37.1%
11
Austria
CNY 442652
38.5%
12
Poland
CNY 434316
39.7%
13
Netherlands
CNY 429908
40.3%
14
Sweden
CNY 429028
40.4%
15
Romania
CNY 421193
41.5%
16
Greece
CNY 418049
41.9%
17
Luxembourg
CNY 416151
42.2%
18
Germany
CNY 398627
44.6%
19
Italy
CNY 379238
47.3%
20
Finland
CNY 375739
47.8%
21
Portugal
CNY 341782
52.5%
22
Belgium
CNY 308404
57.2%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 517773
28.1%
1
Canada
CNY 477119
33.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 621306
13.7%
1
Kazakhstan
CNY 598850
16.8%
2
Singapore
CNY 588474
18.3%
3
Taiwan
CNY 580950
19.3%
4
Thailand
CNY 551541
23.4%
5
South Korea
CNY 527495
26.7%
6
China
CNY 520042
27.8%
7
Indonesia
CNY 513564
28.7%
8
New Zealand
CNY 512879
28.8%
9
Australia
CNY 509884
29.2%
10
Japan
CNY 503892
30.0%
11
Pakistan
CNY 500289
30.5%
12
Malaysia
CNY 492524
31.6%
13
Philippines
CNY 491222
31.8%
14
Vietnam
CNY 479848
33.4%
15
India
CNY 404879
43.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 642856
10.7%
1
Chile
CNY 561328
22.0%
2
Costa Rica
CNY 559745
22.3%
3
Uruguay
CNY 532058
26.1%
4
Panama
CNY 528638
26.6%
5
Colombia
CNY 528134
26.7%
6
Brazil
CNY 526046
26.9%
7
Puerto Rico
CNY 521317
27.6%
8
Ecuador
CNY 507849
29.5%
9
Peru
CNY 497924
30.8%
10
Mexico
CNY 496244
31.1%
11
Argentina
CNY 467942
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 525042
27.1%
1
Kenya
CNY 507649
29.5%
2
Nigeria
CNY 490633
31.9%
3
Mozambique
CNY 483957
32.8%
4
Ghana
CNY 483472
32.9%
5
Ivory Coast
CNY 482663
33.0%
6
South Africa
CNY 467818
35.0%
7
Morocco
CNY 452616
37.1%
8
Cameroon
CNY 447261
37.9%
9
Zambia
CNY 444901
38.2%
10
Senegal
CNY 440250
38.9%
11
Uganda
CNY 421784
41.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 683989
5.0%
1
Qatar
CNY 683989
5.0%
2
Bahrain
CNY 662389
8.0%
3
Oman
CNY 662389
8.0%
4
Kuwait
CNY 648196
10.0%
5
Saudi Arabia
CNY 647989
10.0%
6
Egypt
CNY 541986
24.7%
7
Lebanon
CNY 541357
24.8%
8
Israel
CNY 495606
31.2%
9
Turkey
CNY 420711
41.6%
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.