Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
151,250 元
Income Tax
- 44,679 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 50,331 元
Net pay
* 100,919 元
Marginal tax rate
45.0%
Average tax rate
33.3%
66.7%
Net pay
33.3%
Total tax
Total tax
Net pay
The Taxberg
100,919 元
Net pay
11,049 元
Tax the employer pays
50,331 元
Tax you pay
Total tax paid
61,380 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 151,250 元. In other words, every time you spend 10 元 of your hard-earned money, 4.06 元 goes to the government.
Real tax rate
37.8%
So, with you and the employer both paying tax, what used to be a 33.3% tax rate now rises to 37.8%, meaning your real tax rate is actually 4.5% higher than what it seemed at first.
Summary
If you make 1,815,000 元 a year living in the region of Shanghai, China, you will be taxed 603,975 元. That means that your net pay will be 1,211,025 元 per year, or 100,919 元 per month. Your average tax rate is 33.3% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 1211025
33.3%
1
Beijing
CNY 1203521
33.7%
2
Guangzhou
CNY 1202742
33.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1178192
35.1%
1
Canada
CNY 1012398
44.2%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1612030
11.2%
1
Brazil
CNY 1319930
27.3%
2
Costa Rica
CNY 1300176
28.4%
3
Uruguay
CNY 1299520
28.4%
4
Colombia
CNY 1272707
29.9%
5
Chile
CNY 1265226
30.3%
6
Panama
CNY 1259559
30.6%
7
Mexico
CNY 1214590
33.1%
8
Puerto Rico
CNY 1214485
33.1%
9
Argentina
CNY 1179700
35.0%
10
Peru
CNY 1168619
35.6%
11
Ecuador
CNY 1133942
37.5%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1321663
27.2%
1
Kenya
CNY 1274158
29.8%
2
Nigeria
CNY 1235460
31.9%
3
Ivory Coast
CNY 1229817
32.2%
4
Ghana
CNY 1207823
33.5%
5
Mozambique
CNY 1195715
34.1%
6
Zambia
CNY 1118333
38.4%
7
Morocco
CNY 1116180
38.5%
8
Cameroon
CNY 1113959
38.6%
9
Senegal
CNY 1097257
39.6%
10
South Africa
CNY 1070074
41.0%
11
Uganda
CNY 1024041
43.6%
12
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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.