Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
390,000 元
Income Tax
- 151,552 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 158,459 元
Net pay
* 231,541 元
Marginal tax rate
45.0%
Average tax rate
40.6%
59.4%
Net pay
40.6%
Total tax
Total tax
Net pay
The Taxberg
231,541 元
Net pay
10,010 元
Tax the employer pays
158,459 元
Tax you pay
Total tax paid
168,469 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 390,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.32 元 goes to the government.
Real tax rate
42.1%
So, with you and the employer both paying tax, what used to be a 40.6% tax rate now rises to 42.1%, meaning your real tax rate is actually 1.5% higher than what it seemed at first.
Summary
If you make 4,680,000 元 a year living in the region of Guangzhou, China, you will be taxed 1,901,508 元. That means that your net pay will be 2,778,492 元 per year, or 231,541 元 per month. Your average tax rate is 40.6% 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.
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 4071600
13.0%
1
Hungary
CNY 3814200
18.5%
2
Ukraine
CNY 3767400
19.5%
3
Czech Republic
CNY 3595966
23.2%
4
Romania
CNY 2737800
41.5%
5
Poland
CNY 2713481
42.0%
6
Switzerland
CNY 2707041
42.2%
7
Greece
CNY 2635656
43.7%
8
United Kingdom
CNY 2582757
44.8%
9
Norway
CNY 2563781
45.2%
10
Austria
CNY 2552666
45.5%
11
Spain
CNY 2551839
45.5%
12
Denmark
CNY 2490388
46.8%
13
Luxembourg
CNY 2487094
46.9%
14
Netherlands
CNY 2429714
48.1%
15
Sweden
CNY 2409424
48.5%
16
Germany
CNY 2366877
49.4%
17
Ireland
CNY 2353444
49.7%
18
France
CNY 2236328
52.2%
19
Italy
CNY 2176291
53.5%
20
Finland
CNY 1833816
60.8%
21
Belgium
CNY 1788652
61.8%
22
Portugal
CNY 1749386
62.6%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 2747907
41.3%
1
Canada
CNY 2343775
49.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 4162861
11.1%
1
Hong Kong
CNY 3908116
16.5%
2
Singapore
CNY 3712298
20.7%
3
Indonesia
CNY 3190532
31.8%
4
Thailand
CNY 3141621
32.9%
5
Pakistan
CNY 3074297
34.3%
6
Vietnam
CNY 3053856
34.8%
7
Taiwan
CNY 2990099
36.1%
8
Philippines
CNY 2956343
36.8%
9
New Zealand
CNY 2931752
37.4%
10
Malaysia
CNY 2901618
38.0%
11
China
CNY 2779271
40.6%
12
Japan
CNY 2713139
42.0%
13
South Korea
CNY 2662201
43.1%
14
Australia
CNY 2619260
44.0%
15
India
CNY 2115169
54.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 4147787
11.4%
1
Brazil
CNY 3397055
27.4%
2
Costa Rica
CNY 3223307
31.1%
3
Panama
CNY 3171946
32.2%
4
Mexico
CNY 3076840
34.3%
5
Puerto Rico
CNY 3066708
34.5%
6
Argentina
CNY 3041950
35.0%
7
Uruguay
CNY 3039606
35.1%
8
Colombia
CNY 3025034
35.4%
9
Chile
CNY 2984226
36.2%
10
Peru
CNY 2923432
37.5%
11
Ecuador
CNY 2768324
40.9%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 3405951
27.2%
1
Kenya
CNY 3279658
29.9%
2
Ivory Coast
CNY 3184678
32.0%
3
Nigeria
CNY 3184233
32.0%
4
Ghana
CNY 3103020
33.7%
5
Mozambique
CNY 3057965
34.7%
6
Zambia
CNY 2880308
38.5%
7
Cameroon
CNY 2858315
38.9%
8
Morocco
CNY 2852336
39.1%
9
Senegal
CNY 2816257
39.8%
10
South Africa
CNY 2645824
43.5%
11
Uganda
CNY 2599791
44.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 4603379
1.6%
1
Saudi Arabia
CNY 4576000
2.2%
2
Bahrain
CNY 4568708
2.4%
3
United Arab Emirates
CNY 4446000
5.0%
4
Qatar
CNY 4446000
5.0%
5
Oman
CNY 4305600
8.0%
6
Egypt
CNY 3511995
25.0%
7
Lebanon
CNY 3511366
25.0%
8
Turkey
CNY 2727062
41.7%
9
Israel
CNY 2516867
46.2%
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.