Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
31,677 元
Income Tax
- 3,418 元
Housing Fund
- 2,217 元
Pension
- 2,456 元
Medical Insurance
- 614 元
Unemployment
- 153 元
Total tax
- 8,858 元
Net pay
* 22,819 元
Marginal tax rate
-21.0%
Average tax rate
28.0%
72.0%
Net pay
28.0%
Total tax
Total tax
Net pay
The Taxberg
22,819 元
Net pay
10,769 元
Tax the employer pays
8,858 元
Tax you pay
Total tax paid
19,627 元
Did you know your employer also pays tax on your salary? It costs the employer 10,769 元 to pay you 31,677 元. In other words, every time you spend 10 元 of your hard-earned money, 6.20 元 goes to the government.
Real tax rate
46.2%
So, with you and the employer both paying tax, what used to be a 28% tax rate now rises to 46.2%, meaning your real tax rate is actually 18.2% higher than what it seemed at first.
Summary
If you make 380,124 元 a year living in the region of Shanghai, China, you will be taxed 106,300 元. That means that your net pay will be 273,824 元 per year, or 22,819 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 273824
28.0%
1
Guangzhou
CNY 265623
30.1%
2
Beijing
CNY 262097
31.0%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 298327
21.5%
1
Canada
CNY 270468
28.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 339218
10.8%
1
Taiwan
CNY 326573
14.1%
2
Thailand
CNY 311758
18.0%
3
Kazakhstan
CNY 306010
19.5%
4
South Korea
CNY 303328
20.2%
5
Australia
CNY 294110
22.6%
6
Singapore
CNY 289899
23.7%
7
New Zealand
CNY 288463
24.1%
8
Indonesia
CNY 283709
25.4%
9
Japan
CNY 280399
26.2%
10
Pakistan
CNY 279377
26.5%
11
Malaysia
CNY 273249
28.1%
12
Philippines
CNY 269178
29.2%
13
China
CNY 262097
31.1%
14
Vietnam
CNY 258937
31.9%
15
India
CNY 232628
38.8%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 342049
10.0%
1
Chile
CNY 314772
17.2%
2
Costa Rica
CNY 314513
17.3%
3
Puerto Rico
CNY 312396
17.8%
4
Panama
CNY 299485
21.2%
5
Ecuador
CNY 297644
21.7%
6
Colombia
CNY 287030
24.5%
7
Peru
CNY 283299
25.5%
8
Brazil
CNY 279645
26.4%
9
Mexico
CNY 275270
27.6%
10
Uruguay
CNY 257105
32.4%
11
Argentina
CNY 247030
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 277791
26.9%
1
Kenya
CNY 269744
29.0%
2
South Africa
CNY 268356
29.4%
3
Mozambique
CNY 263045
30.8%
4
Nigeria
CNY 259458
31.7%
5
Ghana
CNY 258652
32.0%
6
Ivory Coast
CNY 251139
33.9%
7
Morocco
CNY 246663
35.1%
8
Cameroon
CNY 240335
36.8%
9
Senegal
CNY 236332
37.8%
10
Zambia
CNY 235884
38.0%
11
Uganda
CNY 234859
38.2%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 361118
5.0%
1
Qatar
CNY 361118
5.0%
2
Bahrain
CNY 349714
8.0%
3
Oman
CNY 349714
8.0%
4
Saudi Arabia
CNY 342112
10.0%
5
Kuwait
CNY 338310
11.0%
6
Israel
CNY 295709
22.2%
7
Egypt
CNY 287088
24.5%
8
Lebanon
CNY 286459
24.6%
9
Turkey
CNY 222771
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.