Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
65,728 元
Income Tax
- 8,497 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 15,404 元
Net pay
* 50,324 元
Marginal tax rate
35.0%
Average tax rate
23.4%
76.6%
Net pay
23.4%
Total tax
Total tax
Net pay
The Taxberg
50,324 元
Net pay
10,010 元
Tax the employer pays
15,404 元
Tax you pay
Total tax paid
25,415 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 65,728 元. In other words, every time you spend 10 元 of your hard-earned money, 3.87 元 goes to the government.
Real tax rate
33.6%
So, with you and the employer both paying tax, what used to be a 23.4% tax rate now rises to 33.6%, meaning your real tax rate is actually 10.2% higher than what it seemed at first.
Summary
If you make 788,736 元 a year living in the region of Guangzhou, China, you will be taxed 184,854 元. That means that your net pay will be 603,882 元 per year, or 50,324 元 per month. Your average tax rate is 23.4% and your marginal tax rate is 35.0%. 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 35 元, hence, your net pay will only increase by 65 元.
Bonus Example
A 1,000 元 bonus will generate an extra 650 元 of net incomes. A 5,000 元 bonus will generate an extra 3,250 元 of net incomes.
Compare average tax
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 686200
13.0%
1
Hungary
CNY 642820
18.5%
2
Ukraine
CNY 634932
19.5%
3
Switzerland
CNY 605920
23.2%
4
Czech Republic
CNY 599693
24.0%
5
United Kingdom
CNY 533051
32.4%
6
France
CNY 530950
32.7%
7
Norway
CNY 511773
35.1%
8
Spain
CNY 503643
36.2%
9
Denmark
CNY 497220
37.0%
10
Ireland
CNY 485637
38.4%
11
Austria
CNY 482526
38.8%
12
Poland
CNY 473883
39.9%
13
Netherlands
CNY 464626
41.1%
14
Sweden
CNY 463408
41.3%
15
Romania
CNY 461411
41.5%
16
Greece
CNY 456548
42.1%
17
Luxembourg
CNY 447435
43.3%
18
Germany
CNY 432466
45.2%
19
Italy
CNY 410436
48.0%
20
Finland
CNY 401052
49.2%
21
Portugal
CNY 368250
53.3%
22
Belgium
CNY 334102
57.6%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 560391
29.0%
1
Canada
CNY 515696
34.6%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 575056
27.1%
1
Kenya
CNY 555773
29.5%
2
Nigeria
CNY 537395
31.9%
3
Ivory Coast
CNY 529571
32.9%
4
Ghana
CNY 528949
32.9%
5
Mozambique
CNY 528643
33.0%
6
South Africa
CNY 505629
35.9%
7
Morocco
CNY 494277
37.3%
8
Cameroon
CNY 489119
38.0%
9
Zambia
CNY 487181
38.2%
10
Senegal
CNY 481499
39.0%
11
Uganda
CNY 459596
41.7%
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.