Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
13,332 元
Income Tax
- 1,088 元
Housing Fund
- 933 元
Pension
- 1,067 元
Medical Insurance
- 267 元
Unemployment
- 66.66 元
Total tax
- 3,421 元
Net pay
* 9,911 元
Marginal tax rate
41.3%
Average tax rate
25.7%
74.3%
Net pay
25.7%
Total tax
Total tax
Net pay
The Taxberg
9,911 元
Net pay
4,645 元
Tax the employer pays
3,421 元
Tax you pay
Total tax paid
8,066 元
Did you know your employer also pays tax on your salary? It costs the employer 4,645 元 to pay you 13,332 元. In other words, every time you spend 10 元 of your hard-earned money, 6.05 元 goes to the government.
Real tax rate
44.9%
So, with you and the employer both paying tax, what used to be a 25.7% tax rate now rises to 44.9%, meaning your real tax rate is actually 19.2% higher than what it seemed at first.
Summary
If you make 159,984 元 a year living in the region of Shanghai, China, you will be taxed 41,048 元. That means that your net pay will be 118,936 元 per year, or 9,911 元 per month. Your average tax rate is 25.7% and your marginal tax rate is 41.3%. 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 41.33 元, hence, your net pay will only increase by 58.67 元.
Bonus Example
A 1,000 元 bonus will generate an extra 587 元 of net incomes. A 5,000 元 bonus will generate an extra 2,934 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 118936
25.7%
1
Guangzhou
CNY 113101
29.3%
2
Beijing
CNY 112669
29.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 135249
15.5%
1
Canada
CNY 118868
25.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 144644
9.6%
1
Costa Rica
CNY 143008
10.6%
2
Puerto Rico
CNY 142682
10.8%
3
Ecuador
CNY 139305
12.9%
4
Colombia
CNY 135969
15.0%
5
Panama
CNY 132949
16.9%
6
Chile
CNY 129366
19.1%
7
Mexico
CNY 126657
20.8%
8
Peru
CNY 123036
23.1%
9
Brazil
CNY 120043
25.0%
10
Uruguay
CNY 117234
26.7%
11
Argentina
CNY 103939
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 151985
5.0%
1
Qatar
CNY 151985
5.0%
2
Bahrain
CNY 147185
8.0%
3
Oman
CNY 147185
8.0%
4
Saudi Arabia
CNY 143986
10.0%
5
Kuwait
CNY 142386
11.0%
6
Israel
CNY 137613
14.0%
7
Egypt
CNY 121983
23.8%
8
Lebanon
CNY 121354
24.2%
9
Turkey
CNY 93300
41.7%
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.