Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
25,150 元
Income Tax
- 3,160 元
Housing Fund
- 1,761 元
Pension
- 2,012 元
Medical Insurance
- 503 元
Unemployment
- 126 元
Total tax
- 7,561 元
Net pay
* 17,589 元
Marginal tax rate
34.0%
Average tax rate
30.1%
69.9%
Net pay
30.1%
Total tax
Total tax
Net pay
The Taxberg
17,589 元
Net pay
8,762 元
Tax the employer pays
7,561 元
Tax you pay
Total tax paid
16,323 元
Did you know your employer also pays tax on your salary? It costs the employer 8,762 元 to pay you 25,150 元. In other words, every time you spend 10 元 of your hard-earned money, 6.49 元 goes to the government.
Real tax rate
48.1%
So, with you and the employer both paying tax, what used to be a 30.1% tax rate now rises to 48.1%, meaning your real tax rate is actually 18% higher than what it seemed at first.
Summary
If you make 301,800 元 a year living in the region of Shanghai, China, you will be taxed 90,732 元. That means that your net pay will be 211,068 元 per year, or 17,589 元 per month. Your average tax rate is 30.1% 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 211068
30.1%
1
Guangzhou
CNY 201417
33.3%
2
Beijing
CNY 198996
34.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 240477
20.3%
1
Canada
CNY 217597
27.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 274917
8.9%
1
Taiwan
CNY 265129
12.2%
2
Thailand
CNY 253015
16.2%
3
South Korea
CNY 245370
18.7%
4
Australia
CNY 242807
19.6%
5
Kazakhstan
CNY 242568
19.6%
6
New Zealand
CNY 237074
21.5%
7
Singapore
CNY 232514
23.0%
8
Indonesia
CNY 230527
23.6%
9
Pakistan
CNY 228211
24.4%
10
Japan
CNY 226152
25.1%
11
Malaysia
CNY 222304
26.3%
12
Philippines
CNY 218006
27.8%
13
Vietnam
CNY 209001
30.8%
14
China
CNY 198996
34.1%
15
India
CNY 188140
37.7%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 221631
26.6%
1
Angola
CNY 220810
26.8%
2
Kenya
CNY 214918
28.8%
3
Mozambique
CNY 212135
29.7%
4
Ghana
CNY 206841
31.5%
5
Nigeria
CNY 206182
31.7%
6
Ivory Coast
CNY 202282
33.0%
7
Morocco
CNY 199199
34.0%
8
Cameroon
CNY 192648
36.2%
9
Uganda
CNY 191781
36.5%
10
Senegal
CNY 189337
37.3%
11
Zambia
CNY 187715
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 286710
5.0%
1
Qatar
CNY 286710
5.0%
2
Bahrain
CNY 277656
8.0%
3
Oman
CNY 277656
8.0%
4
Saudi Arabia
CNY 271620
10.0%
5
Kuwait
CNY 268602
11.0%
6
Israel
CNY 241205
20.1%
7
Egypt
CNY 228345
24.3%
8
Lebanon
CNY 227716
24.6%
9
Turkey
CNY 177155
41.3%
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.