Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
157,915 元
Income Tax
- 47,114 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 54,021 元
Net pay
* 103,894 元
Marginal tax rate
45.0%
Average tax rate
34.2%
65.8%
Net pay
34.2%
Total tax
Total tax
Net pay
The Taxberg
103,894 元
Net pay
10,010 元
Tax the employer pays
54,021 元
Tax you pay
Total tax paid
64,031 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 157,915 元. In other words, every time you spend 10 元 of your hard-earned money, 4.05 元 goes to the government.
Real tax rate
38.1%
So, with you and the employer both paying tax, what used to be a 34.2% tax rate now rises to 38.1%, meaning your real tax rate is actually 3.9% higher than what it seemed at first.
Summary
If you make 1,894,980 元 a year living in the region of Guangzhou, China, you will be taxed 648,249 元. That means that your net pay will be 1,246,731 元 per year, or 103,894 元 per month. Your average tax rate is 34.2% 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 1255014
33.8%
1
Beijing
CNY 1247510
34.2%
2
Guangzhou
CNY 1246731
34.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1222190
35.5%
1
Canada
CNY 1049565
44.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1656343
12.6%
1
Hong Kong
CNY 1596549
15.8%
2
Singapore
CNY 1538913
18.8%
3
Thailand
CNY 1331358
29.7%
4
Taiwan
CNY 1319087
30.4%
5
Indonesia
CNY 1307859
31.0%
6
Pakistan
CNY 1264034
33.3%
7
China
CNY 1247510
34.2%
8
Vietnam
CNY 1243593
34.4%
9
New Zealand
CNY 1232889
34.9%
10
Malaysia
CNY 1230062
35.1%
11
Philippines
CNY 1227309
35.2%
12
Japan
CNY 1209115
36.2%
13
South Korea
CNY 1190303
37.2%
14
Australia
CNY 1143199
39.7%
15
India
CNY 949437
49.9%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1379849
27.2%
1
Kenya
CNY 1330144
29.8%
2
Nigeria
CNY 1289863
31.9%
3
Ivory Coast
CNY 1284389
32.2%
4
Ghana
CNY 1260730
33.5%
5
Mozambique
CNY 1247702
34.2%
6
Zambia
CNY 1167521
38.4%
7
Morocco
CNY 1164647
38.5%
8
Cameroon
CNY 1162655
38.7%
9
Senegal
CNY 1145245
39.6%
10
South Africa
CNY 1114063
41.2%
11
Uganda
CNY 1068030
43.6%
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.