Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
100,000 元
Income Tax
- 21,616 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 27,269 元
Net pay
* 72,731 元
Marginal tax rate
45.0%
Average tax rate
27.3%
72.7%
Net pay
27.3%
Total tax
Total tax
Net pay
The Taxberg
72,731 元
Net pay
11,049 元
Tax the employer pays
27,269 元
Tax you pay
Total tax paid
38,317 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 100,000 元. In other words, every time you spend 10 元 of your hard-earned money, 3.83 元 goes to the government.
Real tax rate
34.5%
So, with you and the employer both paying tax, what used to be a 27.3% tax rate now rises to 34.5%, meaning your real tax rate is actually 7.2% higher than what it seemed at first.
Summary
If you make 1,200,000 元 a year living in the region of Shanghai, China, you will be taxed 327,225 元. That means that your net pay will be 872,775 元 per year, or 72,731 元 per month. Your average tax rate is 27.3% 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.
Compare average tax
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1044000
13.0%
1
Hungary
CNY 978000
18.5%
2
Ukraine
CNY 966000
19.5%
3
Czech Republic
CNY 916366
23.6%
4
Switzerland
CNY 868902
27.6%
5
United Kingdom
CNY 766444
36.1%
6
France
CNY 741803
38.2%
7
Norway
CNY 731947
39.0%
8
Spain
CNY 726288
39.5%
9
Austria
CNY 716242
40.3%
10
Poland
CNY 710584
40.8%
11
Denmark
CNY 707876
41.0%
12
Romania
CNY 702000
41.5%
13
Greece
CNY 686856
42.8%
14
Ireland
CNY 683044
43.1%
15
Netherlands
CNY 672314
44.0%
16
Sweden
CNY 669083
44.2%
17
Luxembourg
CNY 645279
46.2%
18
Germany
CNY 644339
46.3%
19
Italy
CNY 597067
50.2%
20
Finland
CNY 552480
54.0%
21
Portugal
CNY 526586
56.1%
22
Belgium
CNY 487832
59.4%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 818290
31.8%
1
Canada
CNY 722952
39.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1030861
14.1%
1
Hong Kong
CNY 1019716
15.0%
2
Singapore
CNY 984769
17.9%
3
Taiwan
CNY 898341
25.1%
4
Thailand
CNY 877756
26.9%
5
China
CNY 858506
28.5%
6
Indonesia
CNY 838052
30.2%
7
Pakistan
CNY 812297
32.3%
8
New Zealand
CNY 808952
32.6%
9
South Korea
CNY 803343
33.1%
10
Japan
CNY 799198
33.4%
11
Malaysia
CNY 797736
33.5%
12
Philippines
CNY 795681
33.7%
13
Vietnam
CNY 791856
34.0%
14
Australia
CNY 774860
35.4%
15
India
CNY 644665
46.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1067706
11.0%
1
Costa Rica
CNY 887357
26.1%
2
Colombia
CNY 878739
26.8%
3
Brazil
CNY 874055
27.2%
4
Chile
CNY 873336
27.2%
5
Uruguay
CNY 871706
27.4%
6
Panama
CNY 849046
29.3%
7
Puerto Rico
CNY 814665
32.1%
8
Mexico
CNY 812843
32.3%
9
Peru
CNY 791932
34.0%
10
Ecuador
CNY 783106
34.7%
11
Argentina
CNY 779950
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 874251
27.2%
1
Kenya
CNY 843658
29.7%
2
Nigeria
CNY 817137
31.9%
3
Ivory Coast
CNY 810187
32.5%
4
Ghana
CNY 801000
33.3%
5
Mozambique
CNY 795965
33.7%
6
Morocco
CNY 743498
38.0%
7
Zambia
CNY 740108
38.3%
8
Cameroon
CNY 739517
38.4%
9
South Africa
CNY 731824
39.0%
10
Senegal
CNY 728257
39.3%
11
Uganda
CNY 685791
42.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1140000
5.0%
1
Qatar
CNY 1140000
5.0%
2
Bahrain
CNY 1123508
6.4%
3
Kuwait
CNY 1123379
6.4%
4
Oman
CNY 1104000
8.0%
5
Saudi Arabia
CNY 1096000
8.7%
6
Egypt
CNY 901995
24.8%
7
Lebanon
CNY 901366
24.9%
8
Israel
CNY 764588
36.3%
9
Turkey
CNY 700275
41.6%
10
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NOTE* Withholding is calculated based on the Shanghai 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.