Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
39,165 元
Income Tax
- 4,542 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 10,194 元
Net pay
* 28,971 元
Marginal tax rate
-4.6%
Average tax rate
26.0%
74.0%
Net pay
26.0%
Total tax
Total tax
Net pay
The Taxberg
28,971 元
Net pay
11,049 元
Tax the employer pays
10,194 元
Tax you pay
Total tax paid
21,243 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 39,165 元. In other words, every time you spend 10 元 of your hard-earned money, 5.42 元 goes to the government.
Real tax rate
42.3%
So, with you and the employer both paying tax, what used to be a 26% tax rate now rises to 42.3%, meaning your real tax rate is actually 16.3% higher than what it seemed at first.
Summary
If you make 469,980 元 a year living in the region of Shanghai, China, you will be taxed 122,328 元. That means that your net pay will be 347,652 元 per year, or 28,971 元 per month. Your average tax rate is 26.0% and your marginal tax rate is -4.6%. 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 -4.63 元, hence, your net pay will only increase by 105 元.
Bonus Example
A 1,000 元 bonus will generate an extra 1,046 元 of net incomes. A 5,000 元 bonus will generate an extra 5,232 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 347652
26.0%
1
Beijing
CNY 334461
28.8%
2
Guangzhou
CNY 333400
29.1%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 408883
13.0%
1
Switzerland
CNY 385489
18.0%
2
Hungary
CNY 383034
18.5%
3
Ukraine
CNY 378334
19.5%
4
Czech Republic
CNY 357131
24.0%
5
United Kingdom
CNY 351925
25.1%
6
France
CNY 344223
26.8%
7
Norway
CNY 335989
28.5%
8
Ireland
CNY 330241
29.7%
9
Spain
CNY 327162
30.4%
10
Denmark
CNY 314233
33.1%
11
Austria
CNY 304255
35.3%
12
Sweden
CNY 303998
35.3%
13
Luxembourg
CNY 301596
35.8%
14
Netherlands
CNY 295759
37.1%
15
Poland
CNY 290425
38.2%
16
Greece
CNY 288297
38.7%
17
Germany
CNY 280787
40.3%
18
Romania
CNY 274938
41.5%
19
Finland
CNY 266953
43.2%
20
Italy
CNY 263652
43.9%
21
Portugal
CNY 252722
46.2%
22
Belgium
CNY 215363
54.2%
23
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 421579
10.3%
1
Chile
CNY 386594
17.7%
2
Costa Rica
CNY 380739
19.0%
3
Puerto Rico
CNY 372914
20.7%
4
Panama
CNY 361758
23.0%
5
Ecuador
CNY 359684
23.5%
6
Peru
CNY 344794
26.6%
7
Brazil
CNY 344790
26.6%
8
Colombia
CNY 344394
26.7%
9
Uruguay
CNY 342384
27.2%
10
Mexico
CNY 333671
29.0%
11
Argentina
CNY 305437
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 343161
27.0%
1
Kenya
CNY 332644
29.2%
2
Mozambique
CNY 321452
31.6%
3
South Africa
CNY 321371
31.6%
4
Nigeria
CNY 320578
31.8%
5
Ghana
CNY 318092
32.3%
6
Ivory Coast
CNY 312076
33.6%
7
Morocco
CNY 301114
35.9%
8
Cameroon
CNY 295044
37.2%
9
Zambia
CNY 291146
38.1%
10
Senegal
CNY 290245
38.2%
11
Uganda
CNY 284280
39.5%
12
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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.