Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
19,413 元
Income Tax
- 2,213 元
Housing Fund
- 1,359 元
Pension
- 1,553 元
Medical Insurance
- 388 元
Unemployment
- 97.07 元
Total tax
- 5,610 元
Net pay
* 13,803 元
Marginal tax rate
34.0%
Average tax rate
28.9%
71.1%
Net pay
28.9%
Total tax
Total tax
Net pay
The Taxberg
13,803 元
Net pay
6,763 元
Tax the employer pays
5,610 元
Tax you pay
Total tax paid
12,374 元
Did you know your employer also pays tax on your salary? It costs the employer 6,763 元 to pay you 19,413 元. In other words, every time you spend 10 元 of your hard-earned money, 6.37 元 goes to the government.
Real tax rate
47.3%
So, with you and the employer both paying tax, what used to be a 28.9% tax rate now rises to 47.3%, meaning your real tax rate is actually 18.4% higher than what it seemed at first.
Summary
If you make 232,956 元 a year living in the region of Shanghai, China, you will be taxed 67,325 元. That means that your net pay will be 165,631 元 per year, or 13,803 元 per month. Your average tax rate is 28.9% 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 165631
28.9%
1
Guangzhou
CNY 156872
32.7%
2
Beijing
CNY 156313
32.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 189540
18.6%
1
Canada
CNY 172184
26.1%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 178918
23.2%
1
Angola
CNY 170726
26.7%
2
Mozambique
CNY 167386
28.2%
3
Kenya
CNY 166727
28.4%
4
Ghana
CNY 161301
30.8%
5
Ivory Coast
CNY 159645
31.5%
6
Nigeria
CNY 159354
31.6%
7
Morocco
CNY 157481
32.4%
8
Uganda
CNY 153544
34.1%
9
Cameroon
CNY 150732
35.3%
10
Senegal
CNY 148031
36.5%
11
Zambia
CNY 145376
37.6%
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.