Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
2,947 元
Income Tax
- 73.60 元
Housing Fund
- 184 元
Pension
- 236 元
Medical Insurance
- 58.94 元
Unemployment
- 14.74 元
Total tax
- 567 元
Net pay
* 2,380 元
Marginal tax rate
60.2%
Average tax rate
19.3%
80.7%
Net pay
19.3%
Total tax
Total tax
Net pay
The Taxberg
2,380 元
Net pay
1,005 元
Tax the employer pays
567 元
Tax you pay
Total tax paid
1,572 元
Did you know your employer also pays tax on your salary? It costs the employer 1,005 元 to pay you 2,947 元. In other words, every time you spend 10 元 of your hard-earned money, 5.33 元 goes to the government.
Real tax rate
39.8%
So, with you and the employer both paying tax, what used to be a 19.3% tax rate now rises to 39.8%, meaning your real tax rate is actually 20.5% higher than what it seemed at first.
Summary
If you make 35,364 元 a year living in the region of Shanghai, China, you will be taxed 6,808 元. That means that your net pay will be 28,556 元 per year, or 2,380 元 per month. Your average tax rate is 19.3% 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 60.20 元, hence, your net pay will only increase by 39.80 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 1,990 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 28556
19.3%
1
Guangzhou
CNY 26688
24.5%
2
Beijing
CNY 26585
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 32301
8.7%
1
Canada
CNY 28998
18.0%
2
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.