Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
15,300 元
Income Tax
- 1,535 元
Housing Fund
- 1,071 元
Pension
- 1,224 元
Medical Insurance
- 306 元
Unemployment
- 76.50 元
Total tax
- 4,212 元
Net pay
* 11,088 元
Marginal tax rate
34.0%
Average tax rate
27.5%
72.5%
Net pay
27.5%
Total tax
Total tax
Net pay
The Taxberg
11,088 元
Net pay
5,331 元
Tax the employer pays
4,212 元
Tax you pay
Total tax paid
9,543 元
Did you know your employer also pays tax on your salary? It costs the employer 5,331 元 to pay you 15,300 元. In other words, every time you spend 10 元 of your hard-earned money, 6.24 元 goes to the government.
Real tax rate
46.3%
So, with you and the employer both paying tax, what used to be a 27.5% tax rate now rises to 46.3%, meaning your real tax rate is actually 18.8% higher than what it seemed at first.
Summary
If you make 183,600 元 a year living in the region of Shanghai, China, you will be taxed 50,544 元. That means that your net pay will be 133,056 元 per year, or 11,088 元 per month. Your average tax rate is 27.5% and your marginal tax rate is 34.0%. 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 34 元, hence, your net pay will only increase by 66 元.
Bonus Example
A 1,000 元 bonus will generate an extra 660 元 of net incomes. A 5,000 元 bonus will generate an extra 3,300 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 133056
27.5%
1
Guangzhou
CNY 128913
29.8%
2
Beijing
CNY 128426
30.1%
3
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 165996
9.6%
1
Puerto Rico
CNY 162781
11.3%
2
Costa Rica
CNY 162499
11.5%
3
Ecuador
CNY 157920
14.0%
4
Colombia
CNY 152734
16.8%
5
Panama
CNY 150815
17.9%
6
Chile
CNY 147983
19.4%
7
Mexico
CNY 143614
21.8%
8
Peru
CNY 140807
23.3%
9
Brazil
CNY 137165
25.3%
10
Uruguay
CNY 133273
27.4%
11
Argentina
CNY 119290
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 146724
20.1%
1
Mozambique
CNY 135112
26.4%
2
Angola
CNY 134820
26.6%
3
Kenya
CNY 132178
28.0%
4
Ghana
CNY 128652
29.9%
5
Ivory Coast
CNY 128623
29.9%
6
Morocco
CNY 127572
30.5%
7
Nigeria
CNY 125782
31.5%
8
Uganda
CNY 121462
33.8%
9
Cameroon
CNY 120682
34.3%
10
Senegal
CNY 118417
35.5%
11
Zambia
CNY 115022
37.4%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 174420
5.0%
1
Qatar
CNY 174420
5.0%
2
Bahrain
CNY 168912
8.0%
3
Oman
CNY 168912
8.0%
4
Saudi Arabia
CNY 165240
10.0%
5
Kuwait
CNY 163404
11.0%
6
Israel
CNY 155632
15.2%
7
Egypt
CNY 139695
23.9%
8
Lebanon
CNY 139066
24.3%
9
Turkey
CNY 108117
41.1%
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.