Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
2,847 元
Income Tax
- 72.37 元
Housing Fund
- 136 元
Pension
- 228 元
Medical Insurance
- 56.94 元
Unemployment
- 14.24 元
Total tax
- 507 元
Net pay
* 2,340 元
Marginal tax rate
60.2%
Average tax rate
17.8%
82.2%
Net pay
17.8%
Total tax
Total tax
Net pay
The Taxberg
2,340 元
Net pay
928 元
Tax the employer pays
507 元
Tax you pay
Total tax paid
1,436 元
Did you know your employer also pays tax on your salary? It costs the employer 928 元 to pay you 2,847 元. In other words, every time you spend 10 元 of your hard-earned money, 5.04 元 goes to the government.
Real tax rate
38.0%
So, with you and the employer both paying tax, what used to be a 17.8% tax rate now rises to 38.0%, meaning your real tax rate is actually 20.2% higher than what it seemed at first.
Summary
If you make 34,164 元 a year living in the region of Shanghai, China, you will be taxed 6,086 元. That means that your net pay will be 28,078 元 per year, or 2,340 元 per month. Your average tax rate is 17.8% and your marginal tax rate is 60.2%. 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 60.19 元, hence, your net pay will only increase by 39.81 元.
Bonus Example
A 1,000 元 bonus will generate an extra 398 元 of net incomes. A 5,000 元 bonus will generate an extra 1,991 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 28078
17.8%
1
Guangzhou
CNY 25782
24.5%
2
Beijing
CNY 25683
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 31205
8.7%
1
Canada
CNY 28164
17.6%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 33777
1.1%
1
Morocco
CNY 30860
9.7%
2
Cameroon
CNY 28335
17.1%
3
Ivory Coast
CNY 28132
17.7%
4
Kenya
CNY 27814
18.6%
5
Mozambique
CNY 27434
19.7%
6
Ghana
CNY 26111
23.6%
7
Angola
CNY 25842
24.4%
8
Zambia
CNY 25309
25.9%
9
Senegal
CNY 24398
28.6%
10
Uganda
CNY 24329
28.8%
11
Nigeria
CNY 24136
29.4%
12
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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.