Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
110,001 元
Income Tax
- 26,117 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 31,769 元
Net pay
* 78,232 元
Marginal tax rate
45.0%
Average tax rate
28.9%
71.1%
Net pay
28.9%
Total tax
Total tax
Net pay
The Taxberg
78,232 元
Net pay
11,049 元
Tax the employer pays
31,769 元
Tax you pay
Total tax paid
42,818 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 110,001 元. In other words, every time you spend 10 元 of your hard-earned money, 3.89 元 goes to the government.
Real tax rate
35.4%
So, with you and the employer both paying tax, what used to be a 28.9% tax rate now rises to 35.4%, meaning your real tax rate is actually 6.5% higher than what it seemed at first.
Summary
If you make 1,320,012 元 a year living in the region of Shanghai, China, you will be taxed 381,231 元. That means that your net pay will be 938,781 元 per year, or 78,232 元 per month. Your average tax rate is 28.9% 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 938781
28.9%
1
Beijing
CNY 926900
29.8%
2
Guangzhou
CNY 926061
29.8%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1148410
13.0%
1
Hungary
CNY 1075810
18.5%
2
Ukraine
CNY 1062610
19.5%
3
Czech Republic
CNY 1008775
23.6%
4
Switzerland
CNY 941938
28.6%
5
United Kingdom
CNY 834551
36.8%
6
France
CNY 800610
39.4%
7
Norway
CNY 796169
39.7%
8
Spain
CNY 790855
40.1%
9
Austria
CNY 783791
40.6%
10
Poland
CNY 779657
40.9%
11
Romania
CNY 772207
41.5%
12
Denmark
CNY 769348
41.7%
13
Greece
CNY 754062
42.9%
14
Ireland
CNY 740650
43.9%
15
Netherlands
CNY 732920
44.5%
16
Sweden
CNY 729101
44.8%
17
Luxembourg
CNY 709977
46.2%
18
Germany
CNY 706637
46.5%
19
Italy
CNY 651528
50.6%
20
Finland
CNY 596668
54.8%
21
Portugal
CNY 572791
56.6%
22
Belgium
CNY 532692
59.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 898502
31.9%
1
Canada
CNY 779959
40.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1138871
13.7%
1
Hong Kong
CNY 1119325
15.2%
2
Singapore
CNY 1081499
18.1%
3
Taiwan
CNY 971977
26.4%
4
Thailand
CNY 956633
27.5%
5
China
CNY 926900
29.8%
6
Indonesia
CNY 919180
30.4%
7
Pakistan
CNY 890305
32.6%
8
New Zealand
CNY 882159
33.2%
9
Malaysia
CNY 873341
33.8%
10
South Korea
CNY 870823
34.0%
11
Philippines
CNY 870306
34.1%
12
Japan
CNY 869984
34.1%
13
Vietnam
CNY 869864
34.1%
14
Australia
CNY 838466
36.5%
15
India
CNY 707216
46.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1173926
11.1%
1
Costa Rica
CNY 967915
26.7%
2
Brazil
CNY 961063
27.2%
3
Colombia
CNY 959476
27.3%
4
Uruguay
CNY 957326
27.5%
5
Chile
CNY 951121
28.0%
6
Panama
CNY 929154
29.6%
7
Puerto Rico
CNY 893332
32.3%
8
Mexico
CNY 891285
32.5%
9
Peru
CNY 865439
34.4%
10
Argentina
CNY 857958
35.0%
11
Ecuador
CNY 851569
35.5%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 961559
27.2%
1
Kenya
CNY 927666
29.7%
2
Nigeria
CNY 898769
31.9%
3
Ivory Coast
CNY 892074
32.4%
4
Ghana
CNY 880388
33.3%
5
Mozambique
CNY 873972
33.8%
6
Morocco
CNY 816224
38.2%
7
Zambia
CNY 813915
38.3%
8
Cameroon
CNY 812586
38.4%
9
Senegal
CNY 800265
39.4%
10
South Africa
CNY 797831
39.6%
11
Uganda
CNY 751797
43.1%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1254011
5.0%
1
Qatar
CNY 1254011
5.0%
2
Kuwait
CNY 1243391
5.8%
3
Bahrain
CNY 1242320
5.9%
4
Saudi Arabia
CNY 1216012
7.9%
5
Oman
CNY 1214411
8.0%
6
Egypt
CNY 992004
24.9%
7
Lebanon
CNY 991375
24.9%
8
Israel
CNY 830136
37.1%
9
Turkey
CNY 770171
41.7%
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.