Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
25,750 元
Income Tax
- 3,259 元
Housing Fund
- 1,803 元
Pension
- 2,060 元
Medical Insurance
- 515 元
Unemployment
- 129 元
Total tax
- 7,765 元
Net pay
* 17,985 元
Marginal tax rate
34.0%
Average tax rate
30.2%
69.8%
Net pay
30.2%
Total tax
Total tax
Net pay
The Taxberg
17,985 元
Net pay
8,971 元
Tax the employer pays
7,765 元
Tax you pay
Total tax paid
16,736 元
Did you know your employer also pays tax on your salary? It costs the employer 8,971 元 to pay you 25,750 元. In other words, every time you spend 10 元 of your hard-earned money, 6.50 元 goes to the government.
Real tax rate
48.2%
So, with you and the employer both paying tax, what used to be a 30.2% tax rate now rises to 48.2%, meaning your real tax rate is actually 18% higher than what it seemed at first.
Summary
If you make 309,000 元 a year living in the region of Shanghai, China, you will be taxed 93,180 元. That means that your net pay will be 215,820 元 per year, or 17,985 元 per month. Your average tax rate is 30.2% 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 215820
30.2%
1
Guangzhou
CNY 206359
33.2%
2
Beijing
CNY 203460
34.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 245804
20.5%
1
Canada
CNY 222243
28.1%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 226023
26.9%
1
Angola
CNY 226048
26.9%
2
Kenya
CNY 219958
28.8%
3
Mozambique
CNY 216815
29.8%
4
Ghana
CNY 211604
31.5%
5
Nigeria
CNY 211079
31.7%
6
Ivory Coast
CNY 206741
33.1%
7
Morocco
CNY 203562
34.1%
8
Cameroon
CNY 197031
36.2%
9
Uganda
CNY 195741
36.7%
10
Senegal
CNY 193657
37.3%
11
Zambia
CNY 192143
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 293550
5.0%
1
Qatar
CNY 293550
5.0%
2
Bahrain
CNY 284280
8.0%
3
Oman
CNY 284280
8.0%
4
Saudi Arabia
CNY 278100
10.0%
5
Kuwait
CNY 275010
11.0%
6
Israel
CNY 246273
20.3%
7
Egypt
CNY 233745
24.4%
8
Lebanon
CNY 233116
24.6%
9
Turkey
CNY 181348
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.