Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,250 元
Income Tax
- 3,341 元
Housing Fund
- 1,838 元
Pension
- 2,100 元
Medical Insurance
- 525 元
Unemployment
- 131 元
Total tax
- 7,935 元
Net pay
* 18,315 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
18,315 元
Net pay
9,146 元
Tax the employer pays
7,935 元
Tax you pay
Total tax paid
17,081 元
Did you know your employer also pays tax on your salary? It costs the employer 9,146 元 to pay you 26,250 元. In other words, every time you spend 10 元 of your hard-earned money, 6.51 元 goes to the government.
Real tax rate
48.3%
So, with you and the employer both paying tax, what used to be a 30.2% tax rate now rises to 48.3%, meaning your real tax rate is actually 18.1% higher than what it seemed at first.
Summary
If you make 315,000 元 a year living in the region of Shanghai, China, you will be taxed 95,220 元. That means that your net pay will be 219,780 元 per year, or 18,315 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 219780
30.2%
1
Guangzhou
CNY 210477
33.2%
2
Beijing
CNY 207180
34.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 250244
20.6%
1
Canada
CNY 226166
28.2%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 284409
9.7%
1
Puerto Rico
CNY 267372
15.1%
2
Costa Rica
CNY 264970
15.9%
3
Chile
CNY 258640
17.9%
4
Ecuador
CNY 256236
18.7%
5
Panama
CNY 250219
20.6%
6
Colombia
CNY 244615
22.3%
7
Peru
CNY 236713
24.9%
8
Brazil
CNY 232430
26.2%
9
Mexico
CNY 232199
26.3%
10
Uruguay
CNY 217559
30.9%
11
Argentina
CNY 204700
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 230413
26.9%
1
South Africa
CNY 229683
27.1%
2
Kenya
CNY 224158
28.8%
3
Mozambique
CNY 220715
29.9%
4
Ghana
CNY 215573
31.6%
5
Nigeria
CNY 215160
31.7%
6
Ivory Coast
CNY 210457
33.2%
7
Morocco
CNY 207198
34.2%
8
Cameroon
CNY 200684
36.3%
9
Uganda
CNY 199041
36.8%
10
Senegal
CNY 197257
37.4%
11
Zambia
CNY 195833
37.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 299250
5.0%
1
Qatar
CNY 299250
5.0%
2
Bahrain
CNY 289800
8.0%
3
Oman
CNY 289800
8.0%
4
Saudi Arabia
CNY 283500
10.0%
5
Kuwait
CNY 280350
11.0%
6
Israel
CNY 250497
20.5%
7
Egypt
CNY 238245
24.4%
8
Lebanon
CNY 237616
24.6%
9
Turkey
CNY 184842
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.