Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
67,926 元
Income Tax
- 9,267 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 16,174 元
Net pay
* 51,752 元
Marginal tax rate
35.0%
Average tax rate
23.8%
76.2%
Net pay
23.8%
Total tax
Total tax
Net pay
The Taxberg
51,752 元
Net pay
10,010 元
Tax the employer pays
16,174 元
Tax you pay
Total tax paid
26,184 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 67,926 元. In other words, every time you spend 10 元 of your hard-earned money, 3.85 元 goes to the government.
Real tax rate
33.6%
So, with you and the employer both paying tax, what used to be a 23.8% tax rate now rises to 33.6%, meaning your real tax rate is actually 9.8% higher than what it seemed at first.
Summary
If you make 815,112 元 a year living in the region of Guangzhou, China, you will be taxed 194,085 元. That means that your net pay will be 621,027 元 per year, or 51,752 元 per month. Your average tax rate is 23.8% and your marginal tax rate is 35.0%. 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 35 元, hence, your net pay will only increase by 65 元.
Bonus Example
A 1,000 元 bonus will generate an extra 650 元 of net incomes. A 5,000 元 bonus will generate an extra 3,250 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 630815
22.6%
1
Beijing
CNY 621946
23.7%
2
Guangzhou
CNY 621027
23.8%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 709147
13.0%
1
Hungary
CNY 664316
18.5%
2
Ukraine
CNY 656165
19.5%
3
Switzerland
CNY 623338
23.5%
4
Czech Republic
CNY 620002
23.9%
5
United Kingdom
CNY 548020
32.8%
6
France
CNY 545035
33.1%
7
Norway
CNY 525911
35.5%
8
Spain
CNY 518045
36.4%
9
Denmark
CNY 510730
37.3%
10
Ireland
CNY 498298
38.9%
11
Austria
CNY 497824
38.9%
12
Poland
CNY 489064
40.0%
13
Netherlands
CNY 477946
41.4%
14
Romania
CNY 476841
41.5%
15
Sweden
CNY 476596
41.5%
16
Greece
CNY 471318
42.2%
17
Luxembourg
CNY 459238
43.7%
18
Germany
CNY 445449
45.4%
19
Italy
CNY 422405
48.2%
20
Finland
CNY 410764
49.6%
21
Portugal
CNY 378404
53.6%
22
Belgium
CNY 343961
57.8%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 576502
29.3%
1
Canada
CNY 529865
35.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 700258
14.1%
1
Kazakhstan
CNY 684461
16.0%
2
Singapore
CNY 669329
17.9%
3
Taiwan
CNY 647537
20.6%
4
China
CNY 621946
23.7%
5
Thailand
CNY 618128
24.2%
6
South Korea
CNY 583907
28.4%
7
Indonesia
CNY 577868
29.1%
8
New Zealand
CNY 574170
29.6%
9
Australia
CNY 567910
30.3%
10
Japan
CNY 563166
30.9%
11
Pakistan
CNY 562120
31.0%
12
Philippines
CNY 553370
32.1%
13
Malaysia
CNY 553413
32.1%
14
Vietnam
CNY 541679
33.6%
15
India
CNY 455942
44.1%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 727049
10.8%
1
Costa Rica
CNY 627576
23.0%
2
Chile
CNY 623159
23.6%
3
Colombia
CNY 598283
26.6%
4
Uruguay
CNY 597957
26.6%
5
Brazil
CNY 595011
27.0%
6
Panama
CNY 592134
27.4%
7
Puerto Rico
CNY 577773
29.1%
8
Ecuador
CNY 563502
30.9%
9
Mexico
CNY 559025
31.4%
10
Peru
CNY 556188
31.8%
11
Argentina
CNY 529773
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 594245
27.1%
1
Kenya
CNY 574236
29.6%
2
Nigeria
CNY 555336
31.9%
3
Ivory Coast
CNY 547568
32.8%
4
Ghana
CNY 546397
33.0%
5
Mozambique
CNY 545787
33.0%
6
South Africa
CNY 520136
36.2%
7
Morocco
CNY 510260
37.4%
8
Cameroon
CNY 505178
38.0%
9
Zambia
CNY 503402
38.2%
10
Senegal
CNY 497325
39.0%
11
Uganda
CNY 474102
41.8%
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.