Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
11,613 元
Income Tax
- 868 元
Housing Fund
- 813 元
Pension
- 929 元
Medical Insurance
- 232 元
Unemployment
- 58.07 元
Total tax
- 2,900 元
Net pay
* 8,713 元
Marginal tax rate
25.8%
Average tax rate
25.0%
75.0%
Net pay
25.0%
Total tax
Total tax
Net pay
The Taxberg
8,713 元
Net pay
4,046 元
Tax the employer pays
2,900 元
Tax you pay
Total tax paid
6,946 元
Did you know your employer also pays tax on your salary? It costs the employer 4,046 元 to pay you 11,613 元. In other words, every time you spend 10 元 of your hard-earned money, 5.98 元 goes to the government.
Real tax rate
44.4%
So, with you and the employer both paying tax, what used to be a 25% tax rate now rises to 44.4%, meaning your real tax rate is actually 19.4% higher than what it seemed at first.
Summary
If you make 139,356 元 a year living in the region of Shanghai, China, you will be taxed 34,804 元. That means that your net pay will be 104,552 元 per year, or 8,713 元 per month. Your average tax rate is 25.0% and your marginal tax rate is 25.8%. 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 25.75 元, hence, your net pay will only increase by 74.25 元.
Bonus Example
A 1,000 元 bonus will generate an extra 743 元 of net incomes. A 5,000 元 bonus will generate an extra 3,713 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 104552
25.0%
1
Guangzhou
CNY 98657
29.2%
2
Beijing
CNY 98281
29.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 119624
14.2%
1
Canada
CNY 103576
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 132196
5.1%
1
Thailand
CNY 126738
9.1%
2
Australia
CNY 126633
9.1%
3
Taiwan
CNY 126351
9.3%
4
South Korea
CNY 119519
14.2%
5
Pakistan
CNY 117311
15.8%
6
New Zealand
CNY 117248
15.9%
7
Indonesia
CNY 115536
17.1%
8
Malaysia
CNY 115063
17.4%
9
Japan
CNY 111820
19.8%
10
Kazakhstan
CNY 110988
20.4%
11
Singapore
CNY 110897
20.4%
12
Philippines
CNY 109699
21.3%
13
Vietnam
CNY 104674
24.9%
14
China
CNY 98281
29.5%
15
India
CNY 95872
31.2%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 116075
16.7%
1
Mozambique
CNY 104318
25.1%
2
Angola
CNY 102632
26.4%
3
Kenya
CNY 101207
27.4%
4
Morocco
CNY 100565
27.8%
5
Ivory Coast
CNY 99543
28.6%
6
Ghana
CNY 99384
28.7%
7
Nigeria
CNY 95687
31.3%
8
Cameroon
CNY 93744
32.7%
9
Uganda
CNY 92704
33.5%
10
Senegal
CNY 91386
34.4%
11
Zambia
CNY 87812
37.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 132388
5.0%
1
Qatar
CNY 132388
5.0%
2
Bahrain
CNY 128207
8.0%
3
Oman
CNY 128208
8.0%
4
Saudi Arabia
CNY 125420
10.0%
5
Kuwait
CNY 124027
11.0%
6
Israel
CNY 121028
13.2%
7
Egypt
CNY 106512
23.6%
8
Lebanon
CNY 105883
24.0%
9
Turkey
CNY 80255
42.4%
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.