Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,676 元
Income Tax
- 3,418 元
Housing Fund
- 2,217 元
Pension
- 2,456 元
Medical Insurance
- 614 元
Unemployment
- 153 元
Total tax
- 8,859 元
Net pay
* 22,817 元
Marginal tax rate
-21.0%
Average tax rate
28.0%
72.0%
Net pay
28.0%
Total tax
Total tax
Net pay
Summary
If you make 380,112 元 a year living in the region of Shanghai, China, you will be taxed 106,302 元. That means that your net pay will be 273,810 元 per year, or 22,817 元 per month. Your average tax rate is 28.0% 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.
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 330697
13.0%
1
Switzerland
CNY 319540
15.9%
2
Hungary
CNY 309791
18.5%
3
Ukraine
CNY 305990
19.5%
4
United Kingdom
CNY 292516
23.0%
5
Czech Republic
CNY 290628
23.5%
6
France
CNY 287337
24.4%
7
Ireland
CNY 283959
25.3%
8
Norway
CNY 281245
26.0%
9
Spain
CNY 270949
28.7%
10
Luxembourg
CNY 260409
31.5%
11
Sweden
CNY 259052
31.9%
12
Austria
CNY 257671
32.2%
13
Denmark
CNY 256004
32.7%
14
Greece
CNY 244984
35.6%
15
Netherlands
CNY 239205
37.1%
16
Poland
CNY 238702
37.2%
17
Germany
CNY 236929
37.7%
18
Finland
CNY 224798
40.9%
19
Romania
CNY 222366
41.5%
20
Italy
CNY 221338
41.8%
21
Portugal
CNY 213180
43.9%
22
Belgium
CNY 182078
52.1%
23
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 342038
10.0%
1
Chile
CNY 314762
17.2%
2
Costa Rica
CNY 314503
17.3%
3
Puerto Rico
CNY 312388
17.8%
4
Panama
CNY 299476
21.2%
5
Ecuador
CNY 297636
21.7%
6
Colombia
CNY 287022
24.5%
7
Peru
CNY 283290
25.5%
8
Brazil
CNY 279636
26.4%
9
Mexico
CNY 275262
27.6%
10
Uruguay
CNY 257098
32.4%
11
Argentina
CNY 247023
35.0%
12
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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.