Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,000 元
Income Tax
- 74.25 元
Housing Fund
- 210 元
Pension
- 240 元
Medical Insurance
- 60 元
Unemployment
- 15 元
Total tax
- 599 元
Net pay
* 2,401 元
Marginal tax rate
20.0%
Average tax rate
20.0%
80.0%
Net pay
20.0%
Total tax
Total tax
Net pay
Summary
If you make 36,000 元 a year living in the region of Shanghai, China, you will be taxed 7,191 元. That means that your net pay will be 28,809 元 per year, or 2,401 元 per month. Your average tax rate is 20.0% and your marginal tax rate is 20.0%. 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 19.98 元, hence, your net pay will only increase by 80.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 800 元 of net incomes. A 5,000 元 bonus will generate an extra 4,001 元 of net incomes.
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.