Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
1,075,000 元
Income Tax
- 460,366 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 466,019 元
Net pay
* 608,981 元
Marginal tax rate
45.0%
Average tax rate
43.4%
56.6%
Net pay
43.4%
Total tax
Total tax
Net pay
The Taxberg
608,981 元
Net pay
11,049 元
Tax the employer pays
466,019 元
Tax you pay
Total tax paid
477,067 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 1,075,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.44 元 goes to the government.
Real tax rate
43.9%
So, with you and the employer both paying tax, what used to be a 43.4% tax rate now rises to 43.9%, meaning your real tax rate is actually 0.5% higher than what it seemed at first.
Summary
If you make 12,900,000 元 a year living in the region of Shanghai, China, you will be taxed 5,592,225 元. That means that your net pay will be 7,307,775 元 per year, or 608,981 元 per month. Your average tax rate is 43.4% 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.
Tax per region
Region
Net pay
Average tax
Rank
Beijing
CNY 7300271
43.4%
1
Guangzhou
CNY 7299492
43.4%
2
Shanghai
CNY 7307775
43.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 7129167
44.7%
1
Canada
CNY 6163642
52.2%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 11423153
11.5%
1
Brazil
CNY 9356555
27.5%
2
Costa Rica
CNY 8740982
32.2%
3
Panama
CNY 8658796
32.9%
4
Mexico
CNY 8419840
34.7%
5
Argentina
CNY 8384950
35.0%
6
Puerto Rico
CNY 8380938
35.0%
7
Colombia
CNY 8039036
37.7%
8
Uruguay
CNY 8032105
37.7%
9
Peru
CNY 7958182
38.3%
10
Chile
CNY 7916226
38.6%
11
Ecuador
CNY 7457547
42.2%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 9386001
27.2%
1
Kenya
CNY 9033658
30.0%
2
Ivory Coast
CNY 8793389
31.8%
3
Nigeria
CNY 8775477
32.0%
4
Ghana
CNY 8540550
33.8%
5
Mozambique
CNY 8400965
34.9%
6
Zambia
CNY 7935608
38.5%
7
Cameroon
CNY 7863062
39.1%
8
Morocco
CNY 7833557
39.3%
9
Senegal
CNY 7748257
39.9%
10
South Africa
CNY 7166824
44.4%
11
Uganda
CNY 7120791
44.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 12823379
0.6%
1
Saudi Arabia
CNY 12796000
0.8%
2
Bahrain
CNY 12706508
1.5%
3
United Arab Emirates
CNY 12255000
5.0%
4
Qatar
CNY 12255000
5.0%
5
Oman
CNY 11868000
8.0%
6
Egypt
CNY 9676995
25.0%
7
Lebanon
CNY 9676366
25.0%
8
Turkey
CNY 7514472
41.8%
9
Israel
CNY 6626867
48.6%
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.