Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
45,000 元
Income Tax
- 5,338 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 12,245 元
Net pay
* 32,755 元
Marginal tax rate
30.0%
Average tax rate
27.2%
72.8%
Net pay
27.2%
Total tax
Total tax
Net pay
The Taxberg
32,755 元
Net pay
10,010 元
Tax the employer pays
12,245 元
Tax you pay
Total tax paid
22,255 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 45,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.95 元 goes to the government.
Real tax rate
40.5%
So, with you and the employer both paying tax, what used to be a 27.2% tax rate now rises to 40.5%, meaning your real tax rate is actually 13.3% higher than what it seemed at first.
Summary
If you make 540,000 元 a year living in the region of Guangzhou, China, you will be taxed 146,941 元. That means that your net pay will be 393,059 元 per year, or 32,755 元 per month. Your average tax rate is 27.2% and your marginal tax rate is 30.0%. 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 30 元, hence, your net pay will only increase by 70 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,500 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 403600
25.3%
1
Beijing
CNY 394050
27.0%
2
Guangzhou
CNY 393059
27.2%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 469800
13.0%
1
Hungary
CNY 440100
18.5%
2
Switzerland
CNY 435524
19.4%
3
Ukraine
CNY 434700
19.5%
4
Czech Republic
CNY 408945
24.3%
5
United Kingdom
CNY 391894
27.4%
6
France
CNY 388546
28.1%
7
Norway
CNY 375620
30.4%
8
Spain
CNY 367833
31.9%
9
Ireland
CNY 366237
32.2%
10
Denmark
CNY 359362
33.5%
11
Austria
CNY 340550
36.9%
12
Netherlands
CNY 339014
37.2%
13
Sweden
CNY 339012
37.2%
14
Luxembourg
CNY 333678
38.2%
15
Poland
CNY 330725
38.8%
16
Greece
CNY 321972
40.4%
17
Romania
CNY 315900
41.5%
18
Germany
CNY 315375
41.6%
19
Finland
CNY 299737
44.5%
20
Italy
CNY 296828
45.0%
21
Portugal
CNY 283531
47.5%
22
Belgium
CNY 241210
55.3%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 402313
25.5%
1
Canada
CNY 375200
30.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 471916
12.6%
1
Taiwan
CNY 452824
16.1%
2
Kazakhstan
CNY 436922
19.1%
3
Singapore
CNY 431679
20.1%
4
Thailand
CNY 425550
21.2%
5
South Korea
CNY 417113
22.8%
6
Australia
CNY 398828
26.1%
7
China
CNY 394050
27.0%
8
New Zealand
CNY 393357
27.2%
9
Indonesia
CNY 391892
27.4%
10
Japan
CNY 390777
27.6%
11
Pakistan
CNY 383297
29.0%
12
Malaysia
CNY 376664
30.3%
13
Philippines
CNY 373630
30.8%
14
Vietnam
CNY 362856
32.8%
15
India
CNY 308262
42.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 483552
10.5%
1
Chile
CNY 438437
18.8%
2
Costa Rica
CNY 430874
20.2%
3
Puerto Rico
CNY 414494
23.2%
4
Panama
CNY 408496
24.4%
5
Ecuador
CNY 401912
25.6%
6
Brazil
CNY 395555
26.8%
7
Colombia
CNY 394261
27.0%
8
Uruguay
CNY 392220
27.4%
9
Peru
CNY 387682
28.2%
10
Mexico
CNY 377941
30.0%
11
Argentina
CNY 350950
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 394101
27.0%
1
Kenya
CNY 381658
29.3%
2
Nigeria
CNY 368205
31.8%
3
Mozambique
CNY 366965
32.0%
4
Ghana
CNY 364410
32.5%
5
South Africa
CNY 362683
32.8%
6
Ivory Coast
CNY 359852
33.4%
7
Morocco
CNY 343546
36.4%
8
Cameroon
CNY 337676
37.5%
9
Zambia
CNY 334208
38.1%
10
Senegal
CNY 332257
38.5%
11
Uganda
CNY 322791
40.2%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 513000
5.0%
1
Qatar
CNY 513000
5.0%
2
Bahrain
CNY 496800
8.0%
3
Oman
CNY 496800
8.0%
4
Saudi Arabia
CNY 486000
10.0%
5
Kuwait
CNY 483507
10.5%
6
Egypt
CNY 406995
24.6%
7
Lebanon
CNY 406366
24.8%
8
Israel
CNY 392651
27.3%
9
Turkey
CNY 315885
41.5%
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.