Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
100,523 元
Income Tax
- 21,852 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 27,504 元
Net pay
* 73,019 元
Marginal tax rate
45.0%
Average tax rate
27.4%
72.6%
Net pay
27.4%
Total tax
Total tax
Net pay
The Taxberg
73,019 元
Net pay
11,049 元
Tax the employer pays
27,504 元
Tax you pay
Total tax paid
38,553 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 100,523 元. In other words, every time you spend 10 元 of your hard-earned money, 3.84 元 goes to the government.
Real tax rate
34.6%
So, with you and the employer both paying tax, what used to be a 27.4% tax rate now rises to 34.6%, meaning your real tax rate is actually 7.2% higher than what it seemed at first.
Summary
If you make 1,206,276 元 a year living in the region of Shanghai, China, you will be taxed 330,050 元. That means that your net pay will be 876,226 元 per year, or 73,019 元 per month. Your average tax rate is 27.4% 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
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 876226
27.4%
1
Beijing
CNY 862083
28.5%
2
Guangzhou
CNY 861212
28.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 822511
31.8%
1
Canada
CNY 725934
39.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1036509
14.1%
1
Hong Kong
CNY 1024925
15.0%
2
Singapore
CNY 989828
17.9%
3
Taiwan
CNY 902192
25.2%
4
Thailand
CNY 881881
26.9%
5
China
CNY 862083
28.5%
6
Indonesia
CNY 842295
30.2%
7
Pakistan
CNY 816376
32.3%
8
New Zealand
CNY 812780
32.6%
9
South Korea
CNY 806871
33.1%
10
Japan
CNY 802900
33.4%
11
Malaysia
CNY 801690
33.5%
12
Philippines
CNY 799583
33.7%
13
Vietnam
CNY 795936
34.0%
14
Australia
CNY 778186
35.5%
15
India
CNY 647936
46.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1073260
11.0%
1
Costa Rica
CNY 891570
26.1%
2
Colombia
CNY 883309
26.8%
3
Brazil
CNY 878605
27.2%
4
Chile
CNY 877416
27.3%
5
Uruguay
CNY 876184
27.4%
6
Panama
CNY 853236
29.3%
7
Puerto Rico
CNY 818779
32.1%
8
Mexico
CNY 816945
32.3%
9
Peru
CNY 795776
34.0%
10
Ecuador
CNY 786686
34.8%
11
Argentina
CNY 784029
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 878817
27.2%
1
Kenya
CNY 848051
29.7%
2
Nigeria
CNY 821406
31.9%
3
Ivory Coast
CNY 814469
32.5%
4
Ghana
CNY 805152
33.3%
5
Mozambique
CNY 800044
33.7%
6
Morocco
CNY 747301
38.1%
7
Zambia
CNY 743968
38.3%
8
Cameroon
CNY 743338
38.4%
9
South Africa
CNY 735276
39.1%
10
Senegal
CNY 732023
39.3%
11
Uganda
CNY 689243
42.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1145962
5.0%
1
Qatar
CNY 1145962
5.0%
2
Kuwait
CNY 1129655
6.4%
3
Bahrain
CNY 1129721
6.4%
4
Oman
CNY 1109774
8.0%
5
Saudi Arabia
CNY 1102276
8.6%
6
Egypt
CNY 906702
24.8%
7
Lebanon
CNY 906073
24.9%
8
Israel
CNY 768015
36.3%
9
Turkey
CNY 703930
41.6%
10
Show more
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.