Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
300,000 元
Income Tax
- 111,616 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 117,269 元
Net pay
* 182,731 元
Marginal tax rate
45.0%
Average tax rate
39.1%
60.9%
Net pay
39.1%
Total tax
Total tax
Net pay
The Taxberg
182,731 元
Net pay
11,049 元
Tax the employer pays
117,269 元
Tax you pay
Total tax paid
128,317 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 300,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.28 元 goes to the government.
Real tax rate
41.3%
So, with you and the employer both paying tax, what used to be a 39.1% tax rate now rises to 41.3%, meaning your real tax rate is actually 2.2% higher than what it seemed at first.
Summary
If you make 3,600,000 元 a year living in the region of Shanghai, China, you will be taxed 1,407,225 元. That means that your net pay will be 2,192,775 元 per year, or 182,731 元 per month. Your average tax rate is 39.1% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 2192775
39.1%
1
Beijing
CNY 2185271
39.3%
2
Guangzhou
CNY 2184492
39.3%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 3132000
13.0%
1
Hungary
CNY 2934000
18.5%
2
Ukraine
CNY 2898000
19.5%
3
Czech Republic
CNY 2764366
23.2%
4
Switzerland
CNY 2152213
40.2%
5
Romania
CNY 2106000
41.5%
6
Poland
CNY 2091892
41.9%
7
Greece
CNY 2030856
43.6%
8
United Kingdom
CNY 2023857
43.8%
9
Norway
CNY 1995701
44.6%
10
Austria
CNY 1992533
44.7%
11
Spain
CNY 1992399
44.7%
12
Denmark
CNY 1937195
46.2%
13
Luxembourg
CNY 1916638
46.8%
14
Netherlands
CNY 1884314
47.7%
15
Sweden
CNY 1869317
48.1%
16
Germany
CNY 1843347
48.8%
17
Ireland
CNY 1835044
49.0%
18
France
CNY 1786866
50.4%
19
Italy
CNY 1686187
53.2%
20
Finland
CNY 1436160
60.1%
21
Belgium
CNY 1384950
61.5%
22
Portugal
CNY 1360586
62.2%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 2164269
39.9%
1
Canada
CNY 1841895
48.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 3190861
11.4%
1
Hong Kong
CNY 3011716
16.3%
2
Singapore
CNY 2869898
20.3%
3
Indonesia
CNY 2460452
31.7%
4
Thailand
CNY 2439621
32.2%
5
Pakistan
CNY 2372297
34.1%
6
Vietnam
CNY 2351856
34.7%
7
Taiwan
CNY 2342099
34.9%
8
Philippines
CNY 2285843
36.5%
9
New Zealand
CNY 2272952
36.9%
10
Malaysia
CNY 2264419
37.1%
11
China
CNY 2185271
39.3%
12
Japan
CNY 2131096
40.8%
13
South Korea
CNY 2099211
41.7%
14
Australia
CNY 2046860
43.1%
15
India
CNY 1784897
50.4%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 3191900
11.3%
1
Brazil
CNY 2614055
27.4%
2
Costa Rica
CNY 2498357
30.6%
3
Panama
CNY 2451046
31.9%
4
Uruguay
CNY 2383657
33.8%
5
Mexico
CNY 2374840
34.0%
6
Puerto Rico
CNY 2368488
34.2%
7
Colombia
CNY 2366259
34.3%
8
Argentina
CNY 2339950
35.0%
9
Chile
CNY 2336226
35.1%
10
Peru
CNY 2261932
37.2%
11
Ecuador
CNY 2152222
40.2%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 2620251
27.2%
1
Kenya
CNY 2523658
29.9%
2
Nigeria
CNY 2449617
32.0%
3
Ivory Coast
CNY 2447767
32.0%
4
Ghana
CNY 2388600
33.7%
5
Mozambique
CNY 2355965
34.6%
6
Zambia
CNY 2216108
38.4%
7
Cameroon
CNY 2200757
38.9%
8
Morocco
CNY 2197869
39.0%
9
Senegal
CNY 2168257
39.8%
10
South Africa
CNY 2051824
43.0%
11
Uganda
CNY 2005791
44.3%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 3523379
2.1%
1
Bahrain
CNY 3499508
2.8%
2
Saudi Arabia
CNY 3496000
2.9%
3
United Arab Emirates
CNY 3420000
5.0%
4
Qatar
CNY 3420000
5.0%
5
Oman
CNY 3312000
8.0%
6
Egypt
CNY 2701995
24.9%
7
Lebanon
CNY 2701366
25.0%
8
Turkey
CNY 2098059
41.7%
9
Israel
CNY 1976867
45.1%
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.