Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,726 元
Income Tax
- 190 元
Housing Fund
- 261 元
Pension
- 298 元
Medical Insurance
- 74.52 元
Unemployment
- 18.63 元
Total tax
- 842 元
Net pay
* 2,884 元
Marginal tax rate
51.5%
Average tax rate
22.6%
77.4%
Net pay
22.6%
Total tax
Total tax
Net pay
The Taxberg
2,884 元
Net pay
1,298 元
Tax the employer pays
842 元
Tax you pay
Total tax paid
2,140 元
Did you know your employer also pays tax on your salary? It costs the employer 1,298 元 to pay you 3,726 元. In other words, every time you spend 10 元 of your hard-earned money, 5.74 元 goes to the government.
Real tax rate
42.6%
So, with you and the employer both paying tax, what used to be a 22.6% tax rate now rises to 42.6%, meaning your real tax rate is actually 20% higher than what it seemed at first.
Summary
If you make 44,712 元 a year living in the region of Shanghai, China, you will be taxed 10,102 元. That means that your net pay will be 34,610 元 per year, or 2,884 元 per month. Your average tax rate is 22.6% and your marginal tax rate is 51.5%. 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 51.50 元, hence, your net pay will only increase by 48.50 元.
Bonus Example
A 1,000 元 bonus will generate an extra 485 元 of net incomes. A 5,000 元 bonus will generate an extra 2,425 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 34610
22.6%
1
Guangzhou
CNY 33742
24.5%
2
Beijing
CNY 33612
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 40844
8.7%
1
Canada
CNY 35490
20.6%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 41157
8.0%
1
Colombia
CNY 41135
8.0%
2
Ecuador
CNY 40487
9.5%
3
Guatemala
CNY 40425
9.6%
4
Costa Rica
CNY 40017
10.5%
5
Brazil
CNY 39800
11.0%
6
Panama
CNY 39794
11.0%
7
Mexico
CNY 39719
11.2%
8
Peru
CNY 39123
12.5%
9
Chile
CNY 36843
17.6%
10
Uruguay
CNY 35725
20.1%
11
Argentina
CNY 29013
35.1%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 42795
4.3%
1
Morocco
CNY 39184
12.4%
2
Cameroon
CNY 35898
19.7%
3
Ivory Coast
CNY 35775
20.0%
4
Mozambique
CNY 35556
20.5%
5
Kenya
CNY 35145
21.4%
6
Angola
CNY 33599
24.9%
7
Ghana
CNY 33587
24.9%
8
Nigeria
CNY 31310
30.0%
9
Zambia
CNY 31268
30.1%
10
Senegal
CNY 31190
30.2%
11
Uganda
CNY 31185
30.3%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 42476
5.0%
1
Qatar
CNY 42476
5.0%
2
Bahrain
CNY 41135
8.0%
3
Oman
CNY 41135
8.0%
4
Saudi Arabia
CNY 40241
10.0%
5
Kuwait
CNY 39794
11.0%
6
Israel
CNY 38832
13.2%
7
Egypt
CNY 35131
21.4%
8
Lebanon
CNY 34900
21.9%
9
Turkey
CNY 27408
38.7%
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.