Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
310,000 元
Income Tax
- 115,552 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 122,459 元
Net pay
* 187,541 元
Marginal tax rate
45.0%
Average tax rate
39.5%
60.5%
Net pay
39.5%
Total tax
Total tax
Net pay
The Taxberg
187,541 元
Net pay
10,010 元
Tax the employer pays
122,459 元
Tax you pay
Total tax paid
132,469 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 310,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.27 元 goes to the government.
Real tax rate
41.4%
So, with you and the employer both paying tax, what used to be a 39.5% tax rate now rises to 41.4%, meaning your real tax rate is actually 1.9% higher than what it seemed at first.
Summary
If you make 3,720,000 元 a year living in the region of Guangzhou, China, you will be taxed 1,469,508 元. That means that your net pay will be 2,250,492 元 per year, or 187,541 元 per month. Your average tax rate is 39.5% 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 2258775
39.3%
1
Beijing
CNY 2251271
39.5%
2
Guangzhou
CNY 2250492
39.5%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 3236400
13.0%
1
Hungary
CNY 3031800
18.5%
2
Ukraine
CNY 2994600
19.5%
3
Czech Republic
CNY 2856766
23.2%
4
Switzerland
CNY 2213862
40.5%
5
Romania
CNY 2176200
41.5%
6
Poland
CNY 2160958
41.9%
7
Greece
CNY 2098056
43.6%
8
United Kingdom
CNY 2085957
43.9%
9
Norway
CNY 2058821
44.7%
10
Austria
CNY 2054976
44.8%
11
Spain
CNY 2054559
44.8%
12
Denmark
CNY 1998661
46.3%
13
Luxembourg
CNY 1980022
46.8%
14
Netherlands
CNY 1944914
47.7%
15
Sweden
CNY 1929330
48.1%
16
Germany
CNY 1901517
48.9%
17
Ireland
CNY 1892644
49.1%
18
France
CNY 1837626
50.6%
19
Italy
CNY 1740643
53.2%
20
Finland
CNY 1480344
60.2%
21
Belgium
CNY 1429805
61.6%
22
Portugal
CNY 1403786
62.3%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 2229663
40.1%
1
Canada
CNY 1897660
49.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 3298861
11.3%
1
Hong Kong
CNY 3111316
16.4%
2
Singapore
CNY 2963498
20.3%
3
Indonesia
CNY 2541572
31.7%
4
Thailand
CNY 2517621
32.3%
5
Pakistan
CNY 2450297
34.1%
6
Vietnam
CNY 2429856
34.7%
7
Taiwan
CNY 2414099
35.1%
8
Philippines
CNY 2360343
36.6%
9
New Zealand
CNY 2346152
36.9%
10
Malaysia
CNY 2335219
37.2%
11
China
CNY 2251271
39.5%
12
Japan
CNY 2195768
41.0%
13
South Korea
CNY 2161765
41.9%
14
Australia
CNY 2110460
43.3%
15
India
CNY 1843697
50.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 3298110
11.3%
1
Brazil
CNY 2701055
27.4%
2
Costa Rica
CNY 2578907
30.7%
3
Panama
CNY 2531146
32.0%
4
Uruguay
CNY 2456541
34.0%
5
Mexico
CNY 2452840
34.1%
6
Puerto Rico
CNY 2446068
34.3%
7
Colombia
CNY 2439457
34.4%
8
Argentina
CNY 2417950
35.0%
9
Chile
CNY 2408226
35.3%
10
Peru
CNY 2335432
37.2%
11
Ecuador
CNY 2220678
40.3%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 2707551
27.2%
1
Kenya
CNY 2607658
29.9%
2
Nigeria
CNY 2531241
32.0%
3
Ivory Coast
CNY 2529646
32.0%
4
Ghana
CNY 2467980
33.7%
5
Mozambique
CNY 2433965
34.6%
6
Zambia
CNY 2289908
38.4%
7
Cameroon
CNY 2273819
38.9%
8
Morocco
CNY 2270588
39.0%
9
Senegal
CNY 2240257
39.8%
10
South Africa
CNY 2117824
43.1%
11
Uganda
CNY 2071791
44.3%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 3643379
2.1%
1
Bahrain
CNY 3618308
2.7%
2
Saudi Arabia
CNY 3616000
2.8%
3
United Arab Emirates
CNY 3534000
5.0%
4
Qatar
CNY 3534000
5.0%
5
Oman
CNY 3422400
8.0%
6
Egypt
CNY 2791995
25.0%
7
Lebanon
CNY 2791366
25.0%
8
Turkey
CNY 2167948
41.7%
9
Israel
CNY 2036867
45.3%
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.