Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
28,333 元
Income Tax
- 3,685 元
Housing Fund
- 1,983 元
Pension
- 2,267 元
Medical Insurance
- 567 元
Unemployment
- 142 元
Total tax
- 8,643 元
Net pay
* 19,690 元
Marginal tax rate
34.0%
Average tax rate
30.5%
69.5%
Net pay
30.5%
Total tax
Total tax
Net pay
The Taxberg
19,690 元
Net pay
9,871 元
Tax the employer pays
8,643 元
Tax you pay
Total tax paid
18,514 元
Did you know your employer also pays tax on your salary? It costs the employer 9,871 元 to pay you 28,333 元. In other words, every time you spend 10 元 of your hard-earned money, 6.53 元 goes to the government.
Real tax rate
48.5%
So, with you and the employer both paying tax, what used to be a 30.5% tax rate now rises to 48.5%, meaning your real tax rate is actually 18% higher than what it seemed at first.
Summary
If you make 339,996 元 a year living in the region of Shanghai, China, you will be taxed 103,719 元. That means that your net pay will be 236,277 元 per year, or 19,690 元 per month. Your average tax rate is 30.5% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 236277
30.5%
1
Guangzhou
CNY 227635
33.0%
2
Beijing
CNY 223091
34.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 268738
21.0%
1
Canada
CNY 242759
28.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 306054
10.0%
1
Taiwan
CNY 295093
13.2%
2
Thailand
CNY 281662
17.2%
3
South Korea
CNY 274623
19.2%
4
Kazakhstan
CNY 273507
19.6%
5
Australia
CNY 267826
21.2%
6
New Zealand
CNY 262135
22.9%
7
Singapore
CNY 260373
23.4%
8
Indonesia
CNY 256463
24.6%
9
Pakistan
CNY 253294
25.5%
10
Japan
CNY 252180
25.8%
11
Malaysia
CNY 247163
27.3%
12
Philippines
CNY 242961
28.5%
13
Vietnam
CNY 232854
31.5%
14
China
CNY 223091
34.4%
15
India
CNY 209835
38.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 306532
9.8%
1
Puerto Rico
CNY 285370
16.1%
2
Costa Rica
CNY 283985
16.5%
3
Chile
CNY 280183
17.6%
4
Ecuador
CNY 272376
19.9%
5
Panama
CNY 269128
20.8%
6
Colombia
CNY 261293
23.2%
7
Peru
CNY 254862
25.0%
8
Brazil
CNY 250552
26.3%
9
Mexico
CNY 248931
26.8%
10
Uruguay
CNY 232738
31.6%
11
Argentina
CNY 220947
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 248598
26.9%
1
South Africa
CNY 244659
28.0%
2
Kenya
CNY 241655
28.9%
3
Mozambique
CNY 236962
30.3%
4
Nigeria
CNY 232162
31.7%
5
Ghana
CNY 232108
31.7%
6
Ivory Coast
CNY 225938
33.6%
7
Morocco
CNY 222346
34.6%
8
Cameroon
CNY 215903
36.5%
9
Uganda
CNY 212789
37.4%
10
Senegal
CNY 212255
37.6%
11
Zambia
CNY 211205
37.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 322996
5.0%
1
Qatar
CNY 322996
5.0%
2
Bahrain
CNY 312796
8.0%
3
Oman
CNY 312796
8.0%
4
Saudi Arabia
CNY 305996
10.0%
5
Kuwait
CNY 302596
11.0%
6
Israel
CNY 268095
21.2%
7
Egypt
CNY 256992
24.4%
8
Lebanon
CNY 256363
24.6%
9
Turkey
CNY 199400
41.4%
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.