Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
13,910 元
Income Tax
- 1,225 元
Housing Fund
- 974 元
Pension
- 1,113 元
Medical Insurance
- 278 元
Unemployment
- 69.55 元
Total tax
- 3,660 元
Net pay
* 10,250 元
Marginal tax rate
41.3%
Average tax rate
26.3%
73.7%
Net pay
26.3%
Total tax
Total tax
Net pay
The Taxberg
10,250 元
Net pay
4,846 元
Tax the employer pays
3,660 元
Tax you pay
Total tax paid
8,506 元
Did you know your employer also pays tax on your salary? It costs the employer 4,846 元 to pay you 13,910 元. In other words, every time you spend 10 元 of your hard-earned money, 6.11 元 goes to the government.
Real tax rate
45.3%
So, with you and the employer both paying tax, what used to be a 26.3% tax rate now rises to 45.3%, meaning your real tax rate is actually 19% higher than what it seemed at first.
Summary
If you make 166,920 元 a year living in the region of Shanghai, China, you will be taxed 43,914 元. That means that your net pay will be 123,006 元 per year, or 10,250 元 per month. Your average tax rate is 26.3% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 123006
26.3%
1
Guangzhou
CNY 117957
29.3%
2
Beijing
CNY 117507
29.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 140481
15.8%
1
Canada
CNY 124010
25.7%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 135215
19.0%
1
Mozambique
CNY 124041
25.7%
2
Angola
CNY 122685
26.5%
3
Kenya
CNY 120502
27.8%
4
Ivory Coast
CNY 117687
29.5%
5
Ghana
CNY 117618
29.5%
6
Morocco
CNY 117464
29.6%
7
Nigeria
CNY 114436
31.4%
8
Uganda
CNY 110620
33.7%
9
Cameroon
CNY 110526
33.8%
10
Senegal
CNY 108326
35.1%
11
Zambia
CNY 104764
37.2%
12
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.