Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
255,000 元
Income Tax
- 91,366 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 97,019 元
Net pay
* 157,981 元
Marginal tax rate
45.0%
Average tax rate
38.0%
62.0%
Net pay
38.0%
Total tax
Total tax
Net pay
Summary
If you make 3,060,000 元 a year living in the region of Shanghai, China, you will be taxed 1,164,225 元. That means that your net pay will be 1,895,775 元 per year, or 157,981 元 per month. Your average tax rate is 38.1% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 1895775
38.0%
1
Beijing
CNY 1888271
38.3%
2
Guangzhou
CNY 1887492
38.3%
3
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 2704861
11.6%
1
Hong Kong
CNY 2563516
16.2%
2
Singapore
CNY 2448698
20.0%
3
Indonesia
CNY 2095412
31.5%
4
Thailand
CNY 2088621
31.7%
5
Pakistan
CNY 2021297
33.9%
6
Taiwan
CNY 2018099
34.1%
7
Vietnam
CNY 2000856
34.6%
8
Philippines
CNY 1950593
36.3%
9
New Zealand
CNY 1943552
36.5%
10
Malaysia
CNY 1941369
36.6%
11
China
CNY 1888271
38.3%
12
Japan
CNY 1840075
39.9%
13
South Korea
CNY 1817716
40.6%
14
Australia
CNY 1760660
42.5%
15
India
CNY 1520297
50.3%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 2227401
27.2%
1
Kenya
CNY 2145658
29.9%
2
Nigeria
CNY 2082309
32.0%
3
Ivory Coast
CNY 2079311
32.1%
4
Ghana
CNY 2031390
33.6%
5
Mozambique
CNY 2004965
34.5%
6
Zambia
CNY 1884008
38.4%
7
Cameroon
CNY 1871978
38.8%
8
Morocco
CNY 1870635
38.9%
9
Senegal
CNY 1844257
39.7%
10
South Africa
CNY 1754824
42.7%
11
Uganda
CNY 1708791
44.2%
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.