Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,520 元
Income Tax
- 3,386 元
Housing Fund
- 1,856 元
Pension
- 2,122 元
Medical Insurance
- 530 元
Unemployment
- 133 元
Total tax
- 8,027 元
Net pay
* 18,493 元
Marginal tax rate
34.0%
Average tax rate
30.3%
69.7%
Net pay
30.3%
Total tax
Total tax
Net pay
The Taxberg
18,493 元
Net pay
9,240 元
Tax the employer pays
8,027 元
Tax you pay
Total tax paid
17,266 元
Did you know your employer also pays tax on your salary? It costs the employer 9,240 元 to pay you 26,520 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 30.3% tax rate now rises to 48.3%, meaning your real tax rate is actually 18% higher than what it seemed at first.
Summary
If you make 318,240 元 a year living in the region of Shanghai, China, you will be taxed 96,322 元. That means that your net pay will be 221,918 元 per year, or 18,493 元 per month. Your average tax rate is 30.3% 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 221918
30.3%
1
Guangzhou
CNY 212701
33.2%
2
Beijing
CNY 209189
34.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 276869
13.0%
1
Switzerland
CNY 272616
14.3%
2
Hungary
CNY 259366
18.5%
3
Ukraine
CNY 256183
19.5%
4
Ireland
CNY 252095
20.8%
5
United Kingdom
CNY 251216
21.1%
6
France
CNY 248172
22.0%
7
Czech Republic
CNY 244843
23.1%
8
Norway
CNY 240409
24.5%
9
Spain
CNY 234245
26.4%
10
Luxembourg
CNY 230978
27.4%
11
Sweden
CNY 224674
29.4%
12
Austria
CNY 223990
29.6%
13
Denmark
CNY 214409
32.6%
14
Greece
CNY 212585
33.2%
15
Germany
CNY 205692
35.4%
16
Poland
CNY 203226
36.1%
17
Netherlands
CNY 200270
37.1%
18
Finland
CNY 194093
39.0%
19
Italy
CNY 192408
39.5%
20
Romania
CNY 186170
41.5%
21
Portugal
CNY 185956
41.6%
22
Belgium
CNY 157120
50.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 252641
20.6%
1
Canada
CNY 228299
28.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 288278
9.4%
1
Taiwan
CNY 278026
12.6%
2
Thailand
CNY 265345
16.6%
3
South Korea
CNY 257954
18.9%
4
Kazakhstan
CNY 255884
19.6%
5
Australia
CNY 253576
20.3%
6
New Zealand
CNY 247861
22.1%
7
Singapore
CNY 244488
23.2%
8
Indonesia
CNY 241690
24.1%
9
Pakistan
CNY 239123
24.9%
10
Japan
CNY 237355
25.4%
11
Malaysia
CNY 232983
26.8%
12
Philippines
CNY 228747
28.1%
13
Vietnam
CNY 219207
31.1%
14
China
CNY 209189
34.3%
15
India
CNY 197478
38.0%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 287277
9.7%
1
Puerto Rico
CNY 269910
15.2%
2
Costa Rica
CNY 267434
16.0%
3
Chile
CNY 261450
17.8%
4
Ecuador
CNY 258583
18.8%
5
Panama
CNY 252670
20.6%
6
Colombia
CNY 246782
22.5%
7
Peru
CNY 239066
24.9%
8
Brazil
CNY 234779
26.2%
9
Mexico
CNY 234377
26.4%
10
Uruguay
CNY 219526
31.0%
11
Argentina
CNY 206806
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 232770
26.9%
1
South Africa
CNY 231660
27.2%
2
Kenya
CNY 226426
28.9%
3
Mozambique
CNY 222821
30.0%
4
Ghana
CNY 217716
31.6%
5
Nigeria
CNY 217364
31.7%
6
Ivory Coast
CNY 212464
33.2%
7
Morocco
CNY 209162
34.3%
8
Cameroon
CNY 202657
36.3%
9
Uganda
CNY 200823
36.9%
10
Senegal
CNY 199201
37.4%
11
Zambia
CNY 197826
37.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 302328
5.0%
1
Qatar
CNY 302328
5.0%
2
Bahrain
CNY 292781
8.0%
3
Oman
CNY 292781
8.0%
4
Saudi Arabia
CNY 286416
10.0%
5
Kuwait
CNY 283234
11.0%
6
Israel
CNY 252778
20.6%
7
Egypt
CNY 240675
24.4%
8
Lebanon
CNY 240046
24.6%
9
Turkey
CNY 186729
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.