Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,748 元
Income Tax
- 197 元
Housing Fund
- 262 元
Pension
- 300 元
Medical Insurance
- 74.96 元
Unemployment
- 18.74 元
Total tax
- 853 元
Net pay
* 2,895 元
Marginal tax rate
51.5%
Average tax rate
22.8%
77.2%
Net pay
22.8%
Total tax
Total tax
Net pay
The Taxberg
2,895 元
Net pay
1,306 元
Tax the employer pays
853 元
Tax you pay
Total tax paid
2,159 元
Did you know your employer also pays tax on your salary? It costs the employer 1,306 元 to pay you 3,748 元. In other words, every time you spend 10 元 of your hard-earned money, 5.76 元 goes to the government.
Real tax rate
42.7%
So, with you and the employer both paying tax, what used to be a 22.8% tax rate now rises to 42.7%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 44,976 元 a year living in the region of Shanghai, China, you will be taxed 10,238 元. That means that your net pay will be 34,738 元 per year, or 2,895 元 per month. Your average tax rate is 22.8% 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 34738
22.8%
1
Guangzhou
CNY 33942
24.5%
2
Beijing
CNY 33811
24.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 41087
8.7%
1
Canada
CNY 35673
20.7%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 43009
4.4%
1
Morocco
CNY 39381
12.4%
2
Cameroon
CNY 36080
19.8%
3
Ivory Coast
CNY 35967
20.0%
4
Mozambique
CNY 35760
20.5%
5
Kenya
CNY 35328
21.5%
6
Angola
CNY 33792
24.9%
7
Ghana
CNY 33774
24.9%
8
Nigeria
CNY 31490
30.0%
9
Zambia
CNY 31417
30.2%
10
Senegal
CNY 31360
30.3%
11
Uganda
CNY 31357
30.3%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 42727
5.0%
1
Qatar
CNY 42727
5.0%
2
Bahrain
CNY 41378
8.0%
3
Oman
CNY 41378
8.0%
4
Saudi Arabia
CNY 40478
10.0%
5
Kuwait
CNY 40029
11.0%
6
Israel
CNY 39062
13.2%
7
Egypt
CNY 35335
21.4%
8
Lebanon
CNY 35098
22.0%
9
Turkey
CNY 27562
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.