Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
345,000 元
Income Tax
- 131,302 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 138,209 元
Net pay
* 206,791 元
Marginal tax rate
45.0%
Average tax rate
40.1%
59.9%
Net pay
40.1%
Total tax
Total tax
Net pay
The Taxberg
206,791 元
Net pay
10,010 元
Tax the employer pays
138,209 元
Tax you pay
Total tax paid
148,219 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 345,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.30 元 goes to the government.
Real tax rate
41.8%
So, with you and the employer both paying tax, what used to be a 40.1% tax rate now rises to 41.8%, meaning your real tax rate is actually 1.7% higher than what it seemed at first.
Summary
If you make 4,140,000 元 a year living in the region of Guangzhou, China, you will be taxed 1,658,508 元. That means that your net pay will be 2,481,492 元 per year, or 206,791 元 per month. Your average tax rate is 40.1% 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 2489775
39.9%
1
Beijing
CNY 2482271
40.0%
2
Guangzhou
CNY 2481492
40.1%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 3601800
13.0%
1
Hungary
CNY 3374100
18.5%
2
Ukraine
CNY 3332700
19.5%
3
Czech Republic
CNY 3180166
23.2%
4
Switzerland
CNY 2429632
41.3%
5
Romania
CNY 2421900
41.5%
6
Poland
CNY 2402687
42.0%
7
Greece
CNY 2333256
43.6%
8
United Kingdom
CNY 2303307
44.4%
9
Norway
CNY 2279741
44.9%
10
Austria
CNY 2273341
45.1%
11
Spain
CNY 2272119
45.1%
12
Denmark
CNY 2213791
46.5%
13
Luxembourg
CNY 2201866
46.8%
14
Netherlands
CNY 2157014
47.9%
15
Sweden
CNY 2139373
48.3%
16
Germany
CNY 2105112
49.2%
17
Ireland
CNY 2094244
49.4%
18
France
CNY 2012703
51.4%
19
Italy
CNY 1931239
53.4%
20
Finland
CNY 1634988
60.5%
21
Belgium
CNY 1586801
61.7%
22
Portugal
CNY 1554986
62.4%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 2457962
40.6%
1
Canada
CNY 2092835
49.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 3676861
11.2%
1
Hong Kong
CNY 3459916
16.4%
2
Singapore
CNY 3291098
20.5%
3
Indonesia
CNY 2825492
31.8%
4
Thailand
CNY 2790621
32.6%
5
Pakistan
CNY 2723297
34.2%
6
Vietnam
CNY 2702856
34.7%
7
Taiwan
CNY 2666099
35.6%
8
Philippines
CNY 2621093
36.7%
9
New Zealand
CNY 2602352
37.1%
10
Malaysia
CNY 2583019
37.6%
11
China
CNY 2482271
40.0%
12
Japan
CNY 2422117
41.5%
13
South Korea
CNY 2380706
42.5%
14
Australia
CNY 2333060
43.7%
15
India
CNY 2049497
50.5%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 3669844
11.4%
1
Brazil
CNY 3005555
27.4%
2
Costa Rica
CNY 2860832
30.9%
3
Panama
CNY 2811496
32.1%
4
Mexico
CNY 2725840
34.2%
5
Puerto Rico
CNY 2717598
34.4%
6
Uruguay
CNY 2711632
34.5%
7
Colombia
CNY 2695647
34.9%
8
Argentina
CNY 2690950
35.0%
9
Chile
CNY 2660226
35.7%
10
Peru
CNY 2592682
37.4%
11
Ecuador
CNY 2460273
40.6%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 3013101
27.2%
1
Kenya
CNY 2901658
29.9%
2
Nigeria
CNY 2816925
32.0%
3
Ivory Coast
CNY 2816222
32.0%
4
Ghana
CNY 2745810
33.7%
5
Mozambique
CNY 2706965
34.6%
6
Zambia
CNY 2548208
38.5%
7
Cameroon
CNY 2529536
38.9%
8
Morocco
CNY 2525102
39.0%
9
Senegal
CNY 2492257
39.8%
10
South Africa
CNY 2348824
43.3%
11
Uganda
CNY 2302791
44.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 4063379
1.9%
1
Saudi Arabia
CNY 4036000
2.5%
2
Bahrain
CNY 4034108
2.6%
3
United Arab Emirates
CNY 3933000
5.0%
4
Qatar
CNY 3933000
5.0%
5
Oman
CNY 3808800
8.0%
6
Egypt
CNY 3106995
25.0%
7
Lebanon
CNY 3106366
25.0%
8
Turkey
CNY 2412561
41.7%
9
Israel
CNY 2246867
45.7%
10
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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.