Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
164,999 元
Income Tax
- 50,866 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 56,518 元
Net pay
* 108,481 元
Marginal tax rate
45.0%
Average tax rate
34.3%
65.7%
Net pay
34.3%
Total tax
Total tax
Net pay
The Taxberg
108,481 元
Net pay
11,049 元
Tax the employer pays
56,518 元
Tax you pay
Total tax paid
67,567 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 164,999 元. In other words, every time you spend 10 元 of your hard-earned money, 4.09 元 goes to the government.
Real tax rate
38.4%
So, with you and the employer both paying tax, what used to be a 34.3% tax rate now rises to 38.4%, meaning your real tax rate is actually 4.1% higher than what it seemed at first.
Summary
If you make 1,979,988 元 a year living in the region of Shanghai, China, you will be taxed 678,220 元. That means that your net pay will be 1,301,768 元 per year, or 108,481 元 per month. Your average tax rate is 34.3% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 1301768
34.3%
1
Beijing
CNY 1294264
34.6%
2
Guangzhou
CNY 1293486
34.7%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 1722590
13.0%
1
Hungary
CNY 1613690
18.5%
2
Ukraine
CNY 1593890
19.5%
3
Czech Republic
CNY 1516957
23.4%
4
Switzerland
CNY 1308967
33.9%
5
United Kingdom
CNY 1185501
40.1%
6
Poland
CNY 1159502
41.4%
7
Romania
CNY 1158293
41.5%
8
Spain
CNY 1145922
42.1%
9
Norway
CNY 1143575
42.2%
10
Austria
CNY 1139359
42.5%
11
Greece
CNY 1123649
43.3%
12
Denmark
CNY 1107399
44.1%
13
France
CNY 1095449
44.7%
14
Netherlands
CNY 1066208
46.2%
15
Luxembourg
CNY 1060947
46.4%
16
Sweden
CNY 1059151
46.5%
17
Ireland
CNY 1057438
46.6%
18
Germany
CNY 1047853
47.1%
19
Italy
CNY 951026
52.0%
20
Finland
CNY 839671
57.6%
21
Portugal
CNY 793698
59.9%
22
Belgium
CNY 779391
60.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 1268953
35.9%
1
Canada
CNY 1089069
45.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1732850
12.5%
1
Hong Kong
CNY 1667106
15.8%
2
Singapore
CNY 1605559
18.9%
3
Thailand
CNY 1386614
30.0%
4
Taiwan
CNY 1370092
30.8%
5
Indonesia
CNY 1365324
31.0%
6
Pakistan
CNY 1319289
33.4%
7
Vietnam
CNY 1298848
34.4%
8
China
CNY 1294264
34.6%
9
New Zealand
CNY 1284744
35.1%
10
Malaysia
CNY 1282264
35.2%
11
Philippines
CNY 1280085
35.4%
12
Japan
CNY 1257197
36.5%
13
South Korea
CNY 1237012
37.5%
14
Australia
CNY 1188254
40.0%
15
India
CNY 991091
49.9%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1758058
11.2%
1
Brazil
CNY 1439546
27.3%
2
Costa Rica
CNY 1410924
28.7%
3
Uruguay
CNY 1399727
29.3%
4
Colombia
CNY 1376280
30.5%
5
Panama
CNY 1369688
30.8%
6
Chile
CNY 1364219
31.1%
7
Mexico
CNY 1321832
33.2%
8
Puerto Rico
CNY 1321150
33.3%
9
Argentina
CNY 1286942
35.0%
10
Peru
CNY 1269674
35.9%
11
Ecuador
CNY 1228062
38.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 1441692
27.2%
1
Kenya
CNY 1389649
29.8%
2
Nigeria
CNY 1347685
31.9%
3
Ivory Coast
CNY 1342392
32.2%
4
Ghana
CNY 1316962
33.5%
5
Mozambique
CNY 1302957
34.2%
6
Zambia
CNY 1219801
38.4%
7
Morocco
CNY 1216161
38.6%
8
Cameroon
CNY 1214412
38.7%
9
Senegal
CNY 1196250
39.6%
10
South Africa
CNY 1160818
41.4%
11
Uganda
CNY 1114784
43.7%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 1903367
3.9%
1
Bahrain
CNY 1895696
4.3%
2
United Arab Emirates
CNY 1880989
5.0%
3
Qatar
CNY 1880989
5.0%
4
Saudi Arabia
CNY 1875988
5.3%
5
Oman
CNY 1821589
8.0%
6
Egypt
CNY 1486986
24.9%
7
Lebanon
CNY 1486357
24.9%
8
Israel
CNY 1166861
41.1%
9
Turkey
CNY 1154548
41.7%
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.