Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,293 元
Income Tax
- 81.50 元
Housing Fund
- 231 元
Pension
- 263 元
Medical Insurance
- 65.86 元
Unemployment
- 16.47 元
Total tax
- 658 元
Net pay
* 2,635 元
Marginal tax rate
20.0%
Average tax rate
20.0%
80.0%
Net pay
20.0%
Total tax
Total tax
Net pay
The Taxberg
2,635 元
Net pay
1,147 元
Tax the employer pays
658 元
Tax you pay
Total tax paid
1,805 元
Did you know your employer also pays tax on your salary? It costs the employer 1,147 元 to pay you 3,293 元. In other words, every time you spend 10 元 of your hard-earned money, 5.48 元 goes to the government.
Real tax rate
40.7%
So, with you and the employer both paying tax, what used to be a 20% tax rate now rises to 40.7%, meaning your real tax rate is actually 20.7% higher than what it seemed at first.
Summary
If you make 39,516 元 a year living in the region of Shanghai, China, you will be taxed 7,893 元. That means that your net pay will be 31,623 元 per year, or 2,635 元 per month. Your average tax rate is 20.0% and your marginal tax rate is 20.0%. 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 19.98 元, hence, your net pay will only increase by 80.02 元.
Bonus Example
A 1,000 元 bonus will generate an extra 800 元 of net incomes. A 5,000 元 bonus will generate an extra 4,001 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 31623
20.0%
1
Guangzhou
CNY 29821
24.5%
2
Beijing
CNY 29706
24.8%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 39516
0.0%
1
Austria
CNY 39516
0.0%
2
Ireland
CNY 39516
0.0%
3
Norway
CNY 39516
0.0%
4
Germany
CNY 38244
3.2%
5
Spain
CNY 37007
6.4%
6
Switzerland
CNY 36632
7.3%
7
Italy
CNY 35884
9.2%
8
France
CNY 35683
9.7%
9
Czech Republic
CNY 35169
11.0%
10
Luxembourg
CNY 35150
11.1%
11
Russia
CNY 34379
13.0%
12
Hungary
CNY 32206
18.5%
13
Sweden
CNY 31916
19.2%
14
Ukraine
CNY 31810
19.5%
15
Poland
CNY 31030
21.5%
16
Greece
CNY 30882
21.9%
17
Portugal
CNY 29420
25.6%
18
Finland
CNY 27365
30.8%
19
Belgium
CNY 26871
32.0%
20
Denmark
CNY 26148
33.8%
21
Netherlands
CNY 24864
37.1%
22
Romania
CNY 23117
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 36094
8.7%
1
Canada
CNY 31881
19.3%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 38587
2.4%
1
Morocco
CNY 35269
10.8%
2
Cameroon
CNY 32319
18.2%
3
Ivory Coast
CNY 32010
19.0%
4
Kenya
CNY 31554
20.2%
5
Mozambique
CNY 31555
20.2%
6
Ghana
CNY 29904
24.3%
7
Angola
CNY 29785
24.6%
8
Zambia
CNY 28333
28.3%
9
Senegal
CNY 27844
29.5%
10
Uganda
CNY 27808
29.6%
11
Nigeria
CNY 27776
29.7%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 37540
5.0%
1
Qatar
CNY 37540
5.0%
2
Bahrain
CNY 36355
8.0%
3
Oman
CNY 36355
8.0%
4
Saudi Arabia
CNY 35564
10.0%
5
Kuwait
CNY 35169
11.0%
6
Israel
CNY 34320
13.2%
7
Egypt
CNY 31104
21.3%
8
Lebanon
CNY 31003
21.5%
9
Turkey
CNY 24382
38.3%
10
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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.