Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
2,253 元
Income Tax
- 60.49 元
Pension
- 180 元
Medical Insurance
- 45.06 元
Unemployment
- 11.27 元
Total tax
- 297 元
Net pay
* 1,956 元
Marginal tax rate
13.2%
Average tax rate
13.2%
86.8%
Net pay
13.2%
Total tax
Total tax
Net pay
The Taxberg
1,956 元
Net pay
627 元
Tax the employer pays
297 元
Tax you pay
Total tax paid
924 元
Did you know your employer also pays tax on your salary? It costs the employer 627 元 to pay you 2,253 元. In other words, every time you spend 10 元 of your hard-earned money, 4.10 元 goes to the government.
Real tax rate
32.1%
So, with you and the employer both paying tax, what used to be a 13.2% tax rate now rises to 32.1%, meaning your real tax rate is actually 18.9% higher than what it seemed at first.
Summary
If you make 27,036 元 a year living in the region of Shanghai, China, you will be taxed 3,565 元. That means that your net pay will be 23,471 元 per year, or 1,956 元 per month. Your average tax rate is 13.2% and your marginal tax rate is 13.2%. 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 13.18 元, hence, your net pay will only increase by 86.82 元.
Bonus Example
A 1,000 元 bonus will generate an extra 868 元 of net incomes. A 5,000 元 bonus will generate an extra 4,341 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 23471
13.2%
1
Guangzhou
CNY 22611
16.4%
2
Beijing
CNY 22532
16.7%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 24694
8.7%
1
Canada
CNY 23110
14.5%
2
Latin America
Country 
Net pay
Average tax
Rank
Mexico
CNY 25756
4.7%
1
Colombia
CNY 27206
7.4%
2
Puerto Rico
CNY 24887
8.0%
3
Brazil
CNY 24877
8.0%
4
Ecuador
CNY 24481
9.5%
5
Guatemala
CNY 24444
9.6%
6
Costa Rica
CNY 24197
10.5%
7
Panama
CNY 24062
11.0%
8
Peru
CNY 23656
12.5%
9
Chile
CNY 22278
17.6%
10
Uruguay
CNY 21721
19.7%
11
Argentina
CNY 18482
31.6%
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.