Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
30,001 元
Income Tax
- 3,960 元
Housing Fund
- 2,100 元
Pension
- 2,400 元
Medical Insurance
- 600 元
Unemployment
- 150 元
Total tax
- 9,210 元
Net pay
* 20,791 元
Marginal tax rate
-21.0%
Average tax rate
30.7%
69.3%
Net pay
30.7%
Total tax
Total tax
Net pay
The Taxberg
20,791 元
Net pay
10,452 元
Tax the employer pays
9,210 元
Tax you pay
Total tax paid
19,662 元
Did you know your employer also pays tax on your salary? It costs the employer 10,452 元 to pay you 30,001 元. In other words, every time you spend 10 元 of your hard-earned money, 6.55 元 goes to the government.
Real tax rate
48.6%
So, with you and the employer both paying tax, what used to be a 30.7% tax rate now rises to 48.6%, meaning your real tax rate is actually 17.9% higher than what it seemed at first.
Summary
If you make 360,012 元 a year living in the region of Shanghai, China, you will be taxed 110,517 元. That means that your net pay will be 249,495 元 per year, or 20,791 元 per month. Your average tax rate is 30.7% and your marginal tax rate is -21.0%. 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 -20.97 元, hence, your net pay will only increase by 121 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,210 元 of net incomes. A 5,000 元 bonus will generate an extra 6,049 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 249495
30.7%
1
Guangzhou
CNY 241380
33.0%
2
Beijing
CNY 236888
34.2%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 313210
13.0%
1
Switzerland
CNY 304392
15.5%
2
Hungary
CNY 293410
18.5%
3
Ukraine
CNY 289810
19.5%
4
United Kingdom
CNY 279099
22.5%
5
Czech Republic
CNY 275754
23.4%
6
France
CNY 274614
23.7%
7
Ireland
CNY 273607
24.0%
8
Norway
CNY 267979
25.6%
9
Spain
CNY 258942
28.1%
10
Luxembourg
CNY 251161
30.2%
11
Sweden
CNY 249002
30.8%
12
Austria
CNY 247252
31.3%
13
Denmark
CNY 242513
32.6%
14
Greece
CNY 234882
34.8%
15
Poland
CNY 227133
36.9%
16
Germany
CNY 226922
37.0%
17
Netherlands
CNY 226558
37.1%
18
Finland
CNY 215018
40.3%
19
Italy
CNY 211939
41.1%
20
Romania
CNY 210607
41.5%
21
Portugal
CNY 204336
43.2%
22
Belgium
CNY 174104
51.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 283548
21.2%
1
Canada
CNY 256840
28.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 322525
10.4%
1
Taiwan
CNY 310796
13.7%
2
Thailand
CNY 296674
17.6%
3
Kazakhstan
CNY 289720
19.5%
4
South Korea
CNY 288975
19.7%
5
Australia
CNY 280936
22.0%
6
New Zealand
CNY 275267
23.5%
7
Singapore
CNY 275001
23.6%
8
Indonesia
CNY 270053
25.0%
9
Pakistan
CNY 266305
26.0%
10
Japan
CNY 265899
26.1%
11
Malaysia
CNY 260063
27.8%
12
Philippines
CNY 256038
28.9%
13
Vietnam
CNY 245864
31.7%
14
China
CNY 236888
34.2%
15
India
CNY 221205
38.6%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 324248
9.9%
1
Costa Rica
CNY 299212
16.9%
2
Puerto Rico
CNY 298851
17.0%
3
Chile
CNY 297398
17.4%
4
Panama
CNY 284270
21.0%
5
Ecuador
CNY 284144
21.1%
6
Colombia
CNY 274383
23.8%
7
Peru
CNY 269180
25.2%
8
Brazil
CNY 265063
26.4%
9
Mexico
CNY 262152
27.2%
10
Uruguay
CNY 244892
32.0%
11
Argentina
CNY 233958
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 263159
26.9%
1
South Africa
CNY 256490
28.8%
2
Kenya
CNY 255666
29.0%
3
Mozambique
CNY 249972
30.6%
4
Nigeria
CNY 245777
31.7%
5
Ghana
CNY 245348
31.9%
6
Ivory Coast
CNY 238334
33.8%
7
Morocco
CNY 234475
34.9%
8
Cameroon
CNY 228090
36.6%
9
Senegal
CNY 224265
37.7%
10
Uganda
CNY 223797
37.8%
11
Zambia
CNY 223515
37.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 342011
5.0%
1
Qatar
CNY 342011
5.0%
2
Bahrain
CNY 331211
8.0%
3
Oman
CNY 331211
8.0%
4
Saudi Arabia
CNY 324011
10.0%
5
Kuwait
CNY 320411
11.0%
6
Israel
CNY 282186
21.6%
7
Egypt
CNY 272004
24.5%
8
Lebanon
CNY 271375
24.6%
9
Turkey
CNY 211058
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.