Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,570 元
Income Tax
- 3,452 元
Housing Fund
- 2,210 元
Pension
- 2,452 元
Medical Insurance
- 613 元
Unemployment
- 153 元
Total tax
- 8,881 元
Net pay
* 22,689 元
Marginal tax rate
-21.0%
Average tax rate
28.1%
71.9%
Net pay
28.1%
Total tax
Total tax
Net pay
The Taxberg
22,689 元
Net pay
10,748 元
Tax the employer pays
8,881 元
Tax you pay
Total tax paid
19,629 元
Did you know your employer also pays tax on your salary? It costs the employer 10,748 元 to pay you 31,570 元. In other words, every time you spend 10 元 of your hard-earned money, 6.22 元 goes to the government.
Real tax rate
46.4%
So, with you and the employer both paying tax, what used to be a 28.1% tax rate now rises to 46.4%, meaning your real tax rate is actually 18.3% higher than what it seemed at first.
Summary
If you make 378,840 元 a year living in the region of Shanghai, China, you will be taxed 106,569 元. That means that your net pay will be 272,271 元 per year, or 22,689 元 per month. Your average tax rate is 28.1% 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 272271
28.1%
1
Guangzhou
CNY 264075
30.3%
2
Beijing
CNY 260488
31.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 297384
21.5%
1
Canada
CNY 269603
28.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 338153
10.7%
1
Taiwan
CNY 325566
14.1%
2
Thailand
CNY 310795
18.0%
3
Kazakhstan
CNY 304970
19.5%
4
South Korea
CNY 302412
20.2%
5
Australia
CNY 293269
22.6%
6
Singapore
CNY 288810
23.8%
7
New Zealand
CNY 287620
24.1%
8
Indonesia
CNY 282838
25.3%
9
Japan
CNY 279445
26.2%
10
Pakistan
CNY 278543
26.5%
11
Malaysia
CNY 272407
28.1%
12
Philippines
CNY 268339
29.2%
13
China
CNY 260488
31.2%
14
Vietnam
CNY 258102
31.9%
15
India
CNY 231899
38.8%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 359898
5.0%
1
Qatar
CNY 359898
5.0%
2
Bahrain
CNY 348533
8.0%
3
Oman
CNY 348533
8.0%
4
Saudi Arabia
CNY 340956
10.0%
5
Kuwait
CNY 337167
11.0%
6
Israel
CNY 294865
22.2%
7
Egypt
CNY 286125
24.5%
8
Lebanon
CNY 285496
24.6%
9
Turkey
CNY 222023
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.