Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
19,587 元
Income Tax
- 2,242 元
Housing Fund
- 1,371 元
Pension
- 1,567 元
Medical Insurance
- 392 元
Unemployment
- 97.94 元
Total tax
- 5,670 元
Net pay
* 13,917 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
13,917 元
Net pay
6,824 元
Tax the employer pays
5,670 元
Tax you pay
Total tax paid
12,494 元
Did you know your employer also pays tax on your salary? It costs the employer 6,824 元 to pay you 19,587 元. In other words, every time you spend 10 元 of your hard-earned money, 6.38 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 235,044 元 a year living in the region of Shanghai, China, you will be taxed 68,035 元. That means that your net pay will be 167,009 元 per year, or 13,917 元 per month. Your average tax rate is 29.0% 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 167009
28.9%
1
Guangzhou
CNY 158171
32.7%
2
Beijing
CNY 157607
32.9%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 191085
18.7%
1
Canada
CNY 173620
26.1%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 180255
23.3%
1
Angola
CNY 172245
26.7%
2
Mozambique
CNY 168743
28.2%
3
Kenya
CNY 168188
28.4%
4
Ghana
CNY 162682
30.8%
5
Ivory Coast
CNY 160938
31.5%
6
Nigeria
CNY 160774
31.6%
7
Morocco
CNY 158746
32.5%
8
Uganda
CNY 154901
34.1%
9
Cameroon
CNY 152003
35.3%
10
Senegal
CNY 149284
36.5%
11
Zambia
CNY 146660
37.6%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 223292
5.0%
1
Qatar
CNY 223292
5.0%
2
Bahrain
CNY 216241
8.0%
3
Oman
CNY 216240
8.0%
4
Saudi Arabia
CNY 211540
10.0%
5
Kuwait
CNY 209189
11.0%
6
Israel
CNY 194033
17.5%
7
Egypt
CNY 178278
24.2%
8
Lebanon
CNY 177649
24.4%
9
Turkey
CNY 138275
41.2%
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.