Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
164,000 元
Income Tax
- 49,852 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 56,759 元
Net pay
* 107,241 元
Marginal tax rate
45.0%
Average tax rate
34.6%
65.4%
Net pay
34.6%
Total tax
Total tax
Net pay
The Taxberg
107,241 元
Net pay
10,010 元
Tax the employer pays
56,759 元
Tax you pay
Total tax paid
66,769 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 164,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.07 元 goes to the government.
Real tax rate
38.4%
So, with you and the employer both paying tax, what used to be a 34.6% tax rate now rises to 38.4%, meaning your real tax rate is actually 3.8% higher than what it seemed at first.
Summary
If you make 1,968,000 元 a year living in the region of Guangzhou, China, you will be taxed 681,108 元. That means that your net pay will be 1,286,892 元 per year, or 107,241 元 per month. Your average tax rate is 34.6% 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 1295175
34.2%
1
Beijing
CNY 1287671
34.6%
2
Guangzhou
CNY 1286892
34.6%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1712160
13.0%
1
Hungary
CNY 1603920
18.5%
2
Ukraine
CNY 1584240
19.5%
3
Czech Republic
CNY 1507726
23.4%
4
Switzerland
CNY 1302533
33.8%
5
United Kingdom
CNY 1179297
40.1%
6
Poland
CNY 1152603
41.4%
7
Romania
CNY 1151280
41.5%
8
Spain
CNY 1139472
42.1%
9
Norway
CNY 1137269
42.2%
10
Austria
CNY 1132971
42.4%
11
Greece
CNY 1116936
43.3%
12
Denmark
CNY 1101258
44.0%
13
France
CNY 1090152
44.6%
14
Netherlands
CNY 1060154
46.1%
15
Luxembourg
CNY 1054615
46.4%
16
Sweden
CNY 1053155
46.5%
17
Ireland
CNY 1051684
46.6%
18
Germany
CNY 1041667
47.1%
19
Italy
CNY 945586
52.0%
20
Finland
CNY 835257
57.6%
21
Portugal
CNY 789982
59.9%
22
Belgium
CNY 774910
60.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1262359
35.9%
1
Canada
CNY 1083498
44.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1722061
12.5%
1
Hong Kong
CNY 1657156
15.8%
2
Singapore
CNY 1596161
18.9%
3
Thailand
CNY 1378821
29.9%
4
Taiwan
CNY 1362899
30.8%
5
Indonesia
CNY 1357220
31.0%
6
Pakistan
CNY 1311497
33.4%
7
Vietnam
CNY 1291056
34.4%
8
China
CNY 1287671
34.6%
9
New Zealand
CNY 1277432
35.1%
10
Malaysia
CNY 1274903
35.2%
11
Philippines
CNY 1272643
35.3%
12
Japan
CNY 1250708
36.5%
13
South Korea
CNY 1230517
37.5%
14
Australia
CNY 1181900
39.9%
15
India
CNY 985217
49.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1747448
11.2%
1
Brazil
CNY 1430855
27.3%
2
Costa Rica
CNY 1402877
28.7%
3
Uruguay
CNY 1392446
29.3%
4
Colombia
CNY 1368755
30.5%
5
Panama
CNY 1361686
30.8%
6
Chile
CNY 1357026
31.1%
7
Mexico
CNY 1314040
33.2%
8
Puerto Rico
CNY 1313400
33.3%
9
Argentina
CNY 1279150
35.0%
10
Peru
CNY 1262332
35.9%
11
Ecuador
CNY 1221223
38.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1432971
27.2%
1
Kenya
CNY 1381258
29.8%
2
Nigeria
CNY 1339531
31.9%
3
Ivory Coast
CNY 1334212
32.2%
4
Ghana
CNY 1309032
33.5%
5
Mozambique
CNY 1295165
34.2%
6
Zambia
CNY 1212428
38.4%
7
Morocco
CNY 1208897
38.6%
8
Cameroon
CNY 1207113
38.7%
9
Senegal
CNY 1189057
39.6%
10
South Africa
CNY 1154224
41.4%
11
Uganda
CNY 1108191
43.7%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 1891379
3.9%
1
Bahrain
CNY 1883828
4.3%
2
United Arab Emirates
CNY 1869600
5.0%
3
Qatar
CNY 1869600
5.0%
4
Saudi Arabia
CNY 1864000
5.3%
5
Oman
CNY 1810560
8.0%
6
Egypt
CNY 1477995
24.9%
7
Lebanon
CNY 1477366
24.9%
8
Israel
CNY 1160867
41.0%
9
Turkey
CNY 1147566
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.