Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,520,000 元
Income Tax
- 660,052 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 666,959 元
Net pay
* 853,041 元
Marginal tax rate
45.0%
Average tax rate
43.9%
56.1%
Net pay
43.9%
Total tax
Total tax
Net pay
The Taxberg
853,041 元
Net pay
10,010 元
Tax the employer pays
666,959 元
Tax you pay
Total tax paid
676,969 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 1,520,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.45 元 goes to the government.
Real tax rate
44.2%
So, with you and the employer both paying tax, what used to be a 43.9% tax rate now rises to 44.2%, meaning your real tax rate is actually 0.3% higher than what it seemed at first.
Summary
If you make 18,240,000 元 a year living in the region of Guangzhou, China, you will be taxed 8,003,508 元. That means that your net pay will be 10,236,492 元 per year, or 853,041 元 per month. Your average tax rate is 43.9% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 10244775
43.8%
1
Beijing
CNY 10237271
43.9%
2
Guangzhou
CNY 10236492
43.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 9975387
45.3%
1
Canada
CNY 8645162
52.6%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 16149486
11.5%
1
Brazil
CNY 13228055
27.5%
2
Costa Rica
CNY 12325457
32.4%
3
Panama
CNY 12223246
33.0%
4
Mexico
CNY 11890840
34.8%
5
Argentina
CNY 11855950
35.0%
6
Puerto Rico
CNY 11833248
35.1%
7
Colombia
CNY 11296308
38.1%
8
Uruguay
CNY 11275408
38.2%
9
Peru
CNY 11228932
38.4%
10
Chile
CNY 11120226
39.0%
11
Ecuador
CNY 10503830
42.4%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 13270851
27.2%
1
Kenya
CNY 12771658
30.0%
2
Ivory Coast
CNY 12437005
31.8%
3
Nigeria
CNY 12407745
32.0%
4
Ghana
CNY 12072960
33.8%
5
Mozambique
CNY 11871965
34.9%
6
Zambia
CNY 11219708
38.5%
7
Cameroon
CNY 11114321
39.1%
8
Morocco
CNY 11069533
39.3%
9
Senegal
CNY 10952257
40.0%
10
South Africa
CNY 10103824
44.6%
11
Uganda
CNY 10057791
44.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 18163379
0.4%
1
Saudi Arabia
CNY 18136000
0.6%
2
Bahrain
CNY 17993108
1.4%
3
United Arab Emirates
CNY 17328000
5.0%
4
Qatar
CNY 17328000
5.0%
5
Oman
CNY 16780800
8.0%
6
Egypt
CNY 13681995
25.0%
7
Lebanon
CNY 13681366
25.0%
8
Turkey
CNY 10624542
41.8%
9
Israel
CNY 9296867
49.0%
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.