Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
18,399 元
Income Tax
- 2,046 元
Housing Fund
- 1,288 元
Pension
- 1,472 元
Medical Insurance
- 368 元
Unemployment
- 92 元
Total tax
- 5,266 元
Net pay
* 13,133 元
Marginal tax rate
34.0%
Average tax rate
28.6%
71.4%
Net pay
28.6%
Total tax
Total tax
Net pay
The Taxberg
13,133 元
Net pay
6,410 元
Tax the employer pays
5,266 元
Tax you pay
Total tax paid
11,676 元
Did you know your employer also pays tax on your salary? It costs the employer 6,410 元 to pay you 18,399 元. In other words, every time you spend 10 元 of your hard-earned money, 6.35 元 goes to the government.
Real tax rate
47.1%
So, with you and the employer both paying tax, what used to be a 28.6% tax rate now rises to 47.1%, meaning your real tax rate is actually 18.5% higher than what it seemed at first.
Summary
If you make 220,788 元 a year living in the region of Shanghai, China, you will be taxed 63,188 元. That means that your net pay will be 157,600 元 per year, or 13,133 元 per month. Your average tax rate is 28.6% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 157600
28.6%
1
Guangzhou
CNY 149298
32.4%
2
Beijing
CNY 148769
32.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 180537
18.2%
1
Canada
CNY 163164
26.1%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 171131
22.5%
1
Angola
CNY 161874
26.7%
2
Mozambique
CNY 159477
27.8%
3
Kenya
CNY 158209
28.3%
4
Ghana
CNY 153252
30.6%
5
Ivory Coast
CNY 152109
31.1%
6
Nigeria
CNY 151077
31.6%
7
Morocco
CNY 150107
32.0%
8
Uganda
CNY 145634
34.0%
9
Cameroon
CNY 143323
35.1%
10
Senegal
CNY 140730
36.3%
11
Zambia
CNY 137893
37.6%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 209749
5.0%
1
Qatar
CNY 209749
5.0%
2
Bahrain
CNY 203125
8.0%
3
Oman
CNY 203125
8.0%
4
Saudi Arabia
CNY 198709
10.0%
5
Kuwait
CNY 196501
11.0%
6
Israel
CNY 183744
16.8%
7
Egypt
CNY 167586
24.1%
8
Lebanon
CNY 166957
24.4%
9
Turkey
CNY 129972
41.1%
10
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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.