Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
13,693 元
Income Tax
- 1,174 元
Housing Fund
- 959 元
Pension
- 1,095 元
Medical Insurance
- 274 元
Unemployment
- 68.47 元
Total tax
- 3,570 元
Net pay
* 10,123 元
Marginal tax rate
41.3%
Average tax rate
26.1%
73.9%
Net pay
26.1%
Total tax
Total tax
Net pay
The Taxberg
10,123 元
Net pay
4,771 元
Tax the employer pays
3,570 元
Tax you pay
Total tax paid
8,340 元
Did you know your employer also pays tax on your salary? It costs the employer 4,771 元 to pay you 13,693 元. In other words, every time you spend 10 元 of your hard-earned money, 6.09 元 goes to the government.
Real tax rate
45.2%
So, with you and the employer both paying tax, what used to be a 26.1% tax rate now rises to 45.2%, meaning your real tax rate is actually 19.1% higher than what it seemed at first.
Summary
If you make 164,316 元 a year living in the region of Shanghai, China, you will be taxed 42,838 元. That means that your net pay will be 121,478 元 per year, or 10,123 元 per month. Your average tax rate is 26.1% 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 41.32 元, hence, your net pay will only increase by 58.68 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 121478
26.1%
1
Guangzhou
CNY 116134
29.3%
2
Beijing
CNY 115690
29.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 138516
15.7%
1
Canada
CNY 122079
25.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 148561
9.6%
1
Costa Rica
CNY 146842
10.6%
2
Puerto Rico
CNY 146379
10.9%
3
Ecuador
CNY 142730
13.1%
4
Colombia
CNY 139153
15.3%
5
Panama
CNY 136226
17.1%
6
Chile
CNY 132793
19.2%
7
Mexico
CNY 129849
21.0%
8
Peru
CNY 126296
23.1%
9
Brazil
CNY 123184
25.0%
10
Uruguay
CNY 120176
26.9%
11
Argentina
CNY 106755
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 156100
5.0%
1
Qatar
CNY 156100
5.0%
2
Bahrain
CNY 151171
8.0%
3
Oman
CNY 151171
8.0%
4
Saudi Arabia
CNY 147884
10.0%
5
Kuwait
CNY 146241
11.0%
6
Israel
CNY 140946
14.2%
7
Egypt
CNY 125232
23.8%
8
Lebanon
CNY 124603
24.2%
9
Turkey
CNY 96040
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.