Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
115,000 元
Income Tax
- 28,071 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 34,978 元
Net pay
* 80,022 元
Marginal tax rate
43.0%
Average tax rate
30.4%
69.6%
Net pay
30.4%
Total tax
Total tax
Net pay
The Taxberg
80,022 元
Net pay
10,010 元
Tax the employer pays
34,978 元
Tax you pay
Total tax paid
44,988 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 115,000 元. In other words, every time you spend 10 元 of your hard-earned money, 3.91 元 goes to the government.
Real tax rate
36.0%
So, with you and the employer both paying tax, what used to be a 30.4% tax rate now rises to 36.0%, meaning your real tax rate is actually 5.6% higher than what it seemed at first.
Summary
If you make 1,380,000 元 a year living in the region of Guangzhou, China, you will be taxed 419,735 元. That means that your net pay will be 960,265 元 per year, or 80,022 元 per month. Your average tax rate is 30.4% and your marginal tax rate is 43.0%. 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 42.98 元, hence, your net pay will only increase by 57.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 570 元 of net incomes. A 5,000 元 bonus will generate an extra 2,851 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 971775
29.6%
1
Beijing
CNY 961087
30.4%
2
Guangzhou
CNY 960265
30.4%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1200600
13.0%
1
Hungary
CNY 1124700
18.5%
2
Ukraine
CNY 1110900
19.5%
3
Czech Republic
CNY 1054966
23.6%
4
Switzerland
CNY 976731
29.2%
5
United Kingdom
CNY 868594
37.1%
6
France
CNY 828540
40.0%
7
Norway
CNY 827981
40.0%
8
Spain
CNY 823128
40.4%
9
Austria
CNY 817556
40.8%
10
Poland
CNY 814182
41.0%
11
Romania
CNY 807300
41.5%
12
Denmark
CNY 800075
42.0%
13
Greece
CNY 787656
42.9%
14
Ireland
CNY 769444
44.2%
15
Netherlands
CNY 763214
44.7%
16
Sweden
CNY 759101
45.0%
17
Luxembourg
CNY 742316
46.2%
18
Germany
CNY 737777
46.5%
19
Italy
CNY 678751
50.8%
20
Finland
CNY 618756
55.2%
21
Portugal
CNY 595886
56.8%
22
Belgium
CNY 555116
59.8%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 935686
32.2%
1
Canada
CNY 808453
41.4%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1192861
13.6%
1
Hong Kong
CNY 1169116
15.3%
2
Singapore
CNY 1129849
18.1%
3
Taiwan
CNY 1008784
26.9%
4
Thailand
CNY 996060
27.8%
5
China
CNY 961087
30.4%
6
Indonesia
CNY 959732
30.5%
7
Pakistan
CNY 929297
32.7%
8
New Zealand
CNY 918752
33.4%
9
Malaysia
CNY 911132
34.0%
10
Vietnam
CNY 908856
34.1%
11
Philippines
CNY 907593
34.2%
12
Japan
CNY 905367
34.4%
13
South Korea
CNY 904554
34.5%
14
Australia
CNY 870260
36.9%
15
India
CNY 738481
46.5%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1227020
11.1%
1
Costa Rica
CNY 1008182
26.9%
2
Brazil
CNY 1004555
27.2%
3
Uruguay
CNY 1000123
27.5%
4
Colombia
CNY 997569
27.7%
5
Chile
CNY 989703
28.3%
6
Panama
CNY 969196
29.8%
7
Puerto Rico
CNY 932655
32.4%
8
Mexico
CNY 930495
32.6%
9
Peru
CNY 902182
34.6%
10
Argentina
CNY 896950
35.0%
11
Ecuador
CNY 885790
35.8%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1005201
27.2%
1
Kenya
CNY 969658
29.7%
2
Nigeria
CNY 939573
31.9%
3
Ivory Coast
CNY 933005
32.4%
4
Ghana
CNY 920070
33.3%
5
Mozambique
CNY 912965
33.8%
6
Morocco
CNY 852576
38.2%
7
Zambia
CNY 850808
38.4%
8
Cameroon
CNY 849110
38.5%
9
Senegal
CNY 836257
39.4%
10
South Africa
CNY 830824
39.8%
11
Uganda
CNY 784791
43.1%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1311000
5.0%
1
Qatar
CNY 1311000
5.0%
2
Kuwait
CNY 1303379
5.6%
3
Bahrain
CNY 1301708
5.7%
4
Saudi Arabia
CNY 1276000
7.5%
5
Oman
CNY 1269600
8.0%
6
Egypt
CNY 1036995
24.9%
7
Lebanon
CNY 1036366
24.9%
8
Israel
CNY 862900
37.5%
9
Turkey
CNY 805109
41.7%
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.