Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,814 元
Income Tax
- 220 元
Housing Fund
- 267 元
Pension
- 305 元
Medical Insurance
- 76.28 元
Unemployment
- 19.07 元
Total tax
- 887 元
Net pay
* 2,927 元
Marginal tax rate
51.5%
Average tax rate
23.3%
76.7%
Net pay
23.3%
Total tax
Total tax
Net pay
The Taxberg
2,927 元
Net pay
1,329 元
Tax the employer pays
887 元
Tax you pay
Total tax paid
2,216 元
Did you know your employer also pays tax on your salary? It costs the employer 1,329 元 to pay you 3,814 元. In other words, every time you spend 10 元 of your hard-earned money, 5.81 元 goes to the government.
Real tax rate
43.1%
So, with you and the employer both paying tax, what used to be a 23.3% tax rate now rises to 43.1%, meaning your real tax rate is actually 19.8% higher than what it seemed at first.
Summary
If you make 45,768 元 a year living in the region of Shanghai, China, you will be taxed 10,646 元. That means that your net pay will be 35,122 元 per year, or 2,927 元 per month. Your average tax rate is 23.3% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 35122
23.3%
1
Guangzhou
CNY 34539
24.5%
2
Beijing
CNY 34406
24.8%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 45768
0.0%
1
Austria
CNY 45768
0.0%
2
Ireland
CNY 45768
0.0%
3
Norway
CNY 44904
1.9%
4
Spain
CNY 42862
6.4%
5
Switzerland
CNY 42459
7.2%
6
Italy
CNY 41562
9.2%
7
France
CNY 41329
9.7%
8
Czech Republic
CNY 40734
11.0%
9
Luxembourg
CNY 40711
11.1%
10
Russia
CNY 39818
13.0%
11
Hungary
CNY 37301
18.5%
12
Germany
CNY 37116
18.9%
13
Ukraine
CNY 36843
19.5%
14
Sweden
CNY 36619
20.0%
15
Poland
CNY 35939
21.5%
16
Greece
CNY 35768
21.9%
17
Portugal
CNY 34074
25.6%
18
Finland
CNY 31694
30.8%
19
Belgium
CNY 31122
32.0%
20
Denmark
CNY 30354
33.7%
21
Netherlands
CNY 28803
37.1%
22
Romania
CNY 26774
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 41813
8.6%
1
Canada
CNY 36223
20.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 45768
0.0%
1
Hong Kong
CNY 45768
0.0%
2
Pakistan
CNY 43480
5.0%
3
Thailand
CNY 43261
5.5%
4
Taiwan
CNY 41717
8.9%
5
Philippines
CNY 41475
9.4%
6
South Korea
CNY 40479
11.6%
7
Indonesia
CNY 40437
11.7%
8
Malaysia
CNY 40385
11.8%
9
New Zealand
CNY 40326
11.9%
10
India
CNY 38607
15.7%
11
Singapore
CNY 37769
17.5%
12
Vietnam
CNY 37387
18.3%
13
Japan
CNY 37190
18.7%
14
Kazakhstan
CNY 36248
20.8%
15
China
CNY 34406
24.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 42129
8.0%
1
Colombia
CNY 42107
8.0%
2
Ecuador
CNY 41443
9.5%
3
Guatemala
CNY 41380
9.6%
4
Costa Rica
CNY 40962
10.5%
5
Panama
CNY 40734
11.0%
6
Brazil
CNY 40630
11.2%
7
Mexico
CNY 40576
11.3%
8
Peru
CNY 40047
12.5%
9
Chile
CNY 37713
17.6%
10
Uruguay
CNY 36569
20.1%
11
Argentina
CNY 29699
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 43651
4.6%
1
Morocco
CNY 39934
12.8%
2
Cameroon
CNY 36624
20.0%
3
Ivory Coast
CNY 36541
20.2%
4
Mozambique
CNY 36369
20.5%
5
Kenya
CNY 35875
21.6%
6
Angola
CNY 34373
24.9%
7
Ghana
CNY 34335
25.0%
8
Nigeria
CNY 32029
30.0%
9
Uganda
CNY 31871
30.4%
10
Zambia
CNY 31865
30.4%
11
Senegal
CNY 31848
30.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 43480
5.0%
1
Qatar
CNY 43480
5.0%
2
Bahrain
CNY 42107
8.0%
3
Oman
CNY 42107
8.0%
4
Saudi Arabia
CNY 41191
10.0%
5
Kuwait
CNY 40733
11.0%
6
Israel
CNY 39749
13.2%
7
Egypt
CNY 35949
21.5%
8
Lebanon
CNY 35692
22.0%
9
Turkey
CNY 28023
38.8%
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.