Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
26,694 元
Income Tax
- 3,415 元
Housing Fund
- 1,869 元
Pension
- 2,136 元
Medical Insurance
- 534 元
Unemployment
- 133 元
Total tax
- 8,086 元
Net pay
* 18,608 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
18,608 元
Net pay
9,300 元
Tax the employer pays
8,086 元
Tax you pay
Total tax paid
17,386 元
Did you know your employer also pays tax on your salary? It costs the employer 9,300 元 to pay you 26,694 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 320,328 元 a year living in the region of Shanghai, China, you will be taxed 97,032 元. That means that your net pay will be 223,296 元 per year, or 18,608 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 223296
30.3%
1
Guangzhou
CNY 214134
33.2%
2
Beijing
CNY 210483
34.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 278685
13.0%
1
Switzerland
CNY 274230
14.4%
2
Hungary
CNY 261067
18.5%
3
Ukraine
CNY 257864
19.5%
4
Ireland
CNY 253170
21.0%
5
United Kingdom
CNY 252610
21.1%
6
France
CNY 249494
22.1%
7
Czech Republic
CNY 246388
23.1%
8
Norway
CNY 241787
24.5%
9
Spain
CNY 235473
26.5%
10
Luxembourg
CNY 232011
27.6%
11
Sweden
CNY 226090
29.4%
12
Austria
CNY 225193
29.7%
13
Denmark
CNY 215814
32.6%
14
Greece
CNY 213732
33.3%
15
Germany
CNY 206764
35.5%
16
Poland
CNY 204329
36.2%
17
Netherlands
CNY 201584
37.1%
18
Finland
CNY 195154
39.1%
19
Italy
CNY 193384
39.6%
20
Romania
CNY 187392
41.5%
21
Portugal
CNY 186875
41.7%
22
Belgium
CNY 157979
50.7%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 254186
20.7%
1
Canada
CNY 229673
28.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 289975
9.5%
1
Taiwan
CNY 279664
12.7%
2
Thailand
CNY 266911
16.7%
3
South Korea
CNY 259554
19.0%
4
Kazakhstan
CNY 257576
19.6%
5
Australia
CNY 254943
20.4%
6
New Zealand
CNY 249231
22.2%
7
Singapore
CNY 246009
23.2%
8
Indonesia
CNY 243108
24.1%
9
Pakistan
CNY 240488
24.9%
10
Japan
CNY 238777
25.5%
11
Malaysia
CNY 234349
26.8%
12
Philippines
CNY 230111
28.2%
13
Vietnam
CNY 220505
31.2%
14
China
CNY 210483
34.3%
15
India
CNY 198664
38.0%
16
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 234289
26.9%
1
South Africa
CNY 232934
27.3%
2
Kenya
CNY 227887
28.9%
3
Mozambique
CNY 224178
30.0%
4
Ghana
CNY 219097
31.6%
5
Nigeria
CNY 218784
31.7%
6
Ivory Coast
CNY 213757
33.3%
7
Morocco
CNY 210427
34.3%
8
Cameroon
CNY 203928
36.3%
9
Uganda
CNY 201971
37.0%
10
Senegal
CNY 200454
37.4%
11
Zambia
CNY 199110
37.8%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 304312
5.0%
1
Qatar
CNY 304312
5.0%
2
Bahrain
CNY 294702
8.0%
3
Oman
CNY 294702
8.0%
4
Saudi Arabia
CNY 288295
10.0%
5
Kuwait
CNY 285092
11.0%
6
Israel
CNY 254248
20.6%
7
Egypt
CNY 242241
24.4%
8
Lebanon
CNY 241612
24.6%
9
Turkey
CNY 187945
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.