Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
730,000 元
Income Tax
- 304,552 元
Housing Fund
- 4,329 元
Pension
- 1,835 元
Medical Insurance
- 676 元
Unemployment
- 67.57 元
Total tax
- 311,459 元
Net pay
* 418,541 元
Marginal tax rate
45.0%
Average tax rate
42.7%
57.3%
Net pay
42.7%
Total tax
Total tax
Net pay
The Taxberg
418,541 元
Net pay
10,010 元
Tax the employer pays
311,459 元
Tax you pay
Total tax paid
321,469 元
Did you know your employer also pays tax on your salary? It costs the employer 10,010 元 to pay you 730,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.40 元 goes to the government.
Real tax rate
43.4%
So, with you and the employer both paying tax, what used to be a 42.7% tax rate now rises to 43.4%, meaning your real tax rate is actually 0.7% higher than what it seemed at first.
Summary
If you make 8,760,000 元 a year living in the region of Guangzhou, China, you will be taxed 3,737,508 元. That means that your net pay will be 5,022,492 元 per year, or 418,541 元 per month. Your average tax rate is 42.7% 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 5030775
42.6%
1
Beijing
CNY 5023271
42.7%
2
Guangzhou
CNY 5022492
42.7%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 7621200
13.0%
1
Hungary
CNY 7139400
18.5%
2
Ukraine
CNY 7051800
19.5%
3
Czech Republic
CNY 6737566
23.1%
4
Romania
CNY 5124600
41.5%
5
Poland
CNY 5061704
42.2%
6
Greece
CNY 4920456
43.8%
7
Switzerland
CNY 4831839
44.8%
8
Norway
CNY 4709861
46.2%
9
United Kingdom
CNY 4694157
46.4%
10
Spain
CNY 4665279
46.7%
11
Luxembourg
CNY 4642150
47.0%
12
Denmark
CNY 4580229
47.7%
13
Austria
CNY 4564019
47.9%
14
Netherlands
CNY 4490114
48.7%
15
Sweden
CNY 4449809
49.2%
16
Germany
CNY 4344657
50.4%
17
Ireland
CNY 4311844
50.8%
18
Italy
CNY 4040580
53.9%
19
France
CNY 3921368
55.2%
20
Finland
CNY 3336072
61.9%
21
Belgium
CNY 3313752
62.2%
22
Portugal
CNY 3218186
63.3%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 4922547
43.8%
1
Canada
CNY 4239768
51.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 7834861
10.6%
1
Hong Kong
CNY 7294516
16.7%
2
Singapore
CNY 6894698
21.3%
3
Indonesia
CNY 5948612
32.1%
4
Thailand
CNY 5793621
33.9%
5
Pakistan
CNY 5726297
34.6%
6
Vietnam
CNY 5705856
34.9%
7
Philippines
CNY 5489342
37.3%
8
Taiwan
CNY 5438099
37.9%
9
New Zealand
CNY 5420552
38.1%
10
Malaysia
CNY 5308777
39.4%
11
China
CNY 5023271
42.7%
12
Japan
CNY 4911966
43.9%
13
South Korea
CNY 4789051
45.3%
14
Australia
CNY 4781660
45.4%
15
India
CNY 2584656
70.5%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 7758918
11.4%
1
Brazil
CNY 6355055
27.5%
2
Costa Rica
CNY 5962007
31.9%
3
Panama
CNY 5895346
32.7%
4
Mexico
CNY 5728840
34.6%
5
Puerto Rico
CNY 5704428
34.9%
6
Argentina
CNY 5693950
35.0%
7
Uruguay
CNY 5517635
37.0%
8
Colombia
CNY 5513736
37.1%
9
Chile
CNY 5432226
38.0%
10
Peru
CNY 5422432
38.1%
11
Ecuador
CNY 5095821
41.8%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 6374151
27.2%
1
Kenya
CNY 6135658
30.0%
2
Ivory Coast
CNY 5968564
31.9%
3
Nigeria
CNY 5959449
32.0%
4
Ghana
CNY 5801940
33.8%
5
Mozambique
CNY 5709965
34.8%
6
Zambia
CNY 5389508
38.5%
7
Cameroon
CNY 5342423
39.0%
8
Morocco
CNY 5324767
39.2%
9
Senegal
CNY 5264257
39.9%
10
South Africa
CNY 4889824
44.2%
11
Uganda
CNY 4843791
44.7%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 8683379
0.9%
1
Saudi Arabia
CNY 8656000
1.2%
2
Bahrain
CNY 8607908
1.7%
3
United Arab Emirates
CNY 8322000
5.0%
4
Qatar
CNY 8322000
5.0%
5
Oman
CNY 8059200
8.0%
6
Egypt
CNY 6571995
25.0%
7
Lebanon
CNY 6571366
25.0%
8
Turkey
CNY 5103295
41.7%
9
Israel
CNY 4556867
48.0%
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.