Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,150,000 元
Income Tax
- 1,393,552 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 1,400,459 元
Net pay
* 1,749,541 元
Marginal tax rate
45.0%
Average tax rate
44.5%
55.5%
Net pay
44.5%
Total tax
Total tax
Net pay
The Taxberg
1,749,541 元
Net pay
10,010 元
Tax the employer pays
1,400,459 元
Tax you pay
Total tax paid
1,410,469 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 3,150,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.48 元 goes to the government.
Real tax rate
44.6%
So, with you and the employer both paying tax, what used to be a 44.5% tax rate now rises to 44.6%, meaning your real tax rate is actually 0.1% higher than what it seemed at first.
Summary
If you make 37,800,000 元 a year living in the region of Guangzhou, China, you will be taxed 16,805,508 元. That means that your net pay will be 20,994,492 元 per year, or 1,749,541 元 per month. Your average tax rate is 44.5% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 21002775
44.4%
1
Beijing
CNY 20995271
44.5%
2
Guangzhou
CNY 20994492
44.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 20400867
46.0%
1
Canada
CNY 17734772
53.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 33970861
10.1%
1
Hong Kong
CNY 31397716
16.9%
2
Singapore
CNY 29545898
21.8%
3
Indonesia
CNY 25579652
32.3%
4
Thailand
CNY 24669621
34.7%
5
Pakistan
CNY 24602297
34.9%
6
Vietnam
CNY 24581857
35.0%
7
Philippines
CNY 23518342
37.8%
8
New Zealand
CNY 23134952
38.8%
9
Taiwan
CNY 22862099
39.5%
10
Malaysia
CNY 22442086
40.6%
11
China
CNY 20995271
44.5%
12
Japan
CNY 20562446
45.6%
13
Australia
CNY 20172860
46.6%
14
South Korea
CNY 19927222
47.3%
15
India
CNY 5926294
84.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 33461670
11.5%
1
Brazil
CNY 27409055
27.5%
2
Costa Rica
CNY 25455107
32.7%
3
Panama
CNY 25279546
33.1%
4
Mexico
CNY 24604840
34.9%
5
Argentina
CNY 24569950
35.0%
6
Puerto Rico
CNY 24478788
35.2%
7
Colombia
CNY 23227440
38.6%
8
Peru
CNY 23209432
38.6%
9
Uruguay
CNY 23155369
38.7%
10
Chile
CNY 22856226
39.5%
11
Ecuador
CNY 21662125
42.7%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 27500751
27.3%
1
Kenya
CNY 26463658
30.0%
2
Ivory Coast
CNY 25783282
31.8%
3
Nigeria
CNY 25712457
32.0%
4
Ghana
CNY 25011900
33.8%
5
Mozambique
CNY 24585965
35.0%
6
Zambia
CNY 23249108
38.5%
7
Cameroon
CNY 23023427
39.1%
8
Morocco
CNY 22922659
39.4%
9
Senegal
CNY 22688257
40.0%
10
South Africa
CNY 20861824
44.8%
11
Uganda
CNY 20815791
44.9%
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.