Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
3,987 元
Income Tax
- 239 元
Housing Fund
- 279 元
Pension
- 319 元
Medical Insurance
- 79.74 元
Unemployment
- 19.94 元
Total tax
- 937 元
Net pay
* 3,050 元
Marginal tax rate
25.8%
Average tax rate
23.5%
76.5%
Net pay
23.5%
Total tax
Total tax
Net pay
The Taxberg
3,050 元
Net pay
1,389 元
Tax the employer pays
937 元
Tax you pay
Total tax paid
2,326 元
Did you know your employer also pays tax on your salary? It costs the employer 1,389 元 to pay you 3,987 元. In other words, every time you spend 10 元 of your hard-earned money, 5.83 元 goes to the government.
Real tax rate
43.3%
So, with you and the employer both paying tax, what used to be a 23.5% tax rate now rises to 43.3%, meaning your real tax rate is actually 19.8% higher than what it seemed at first.
Summary
If you make 47,844 元 a year living in the region of Shanghai, China, you will be taxed 11,240 元. That means that your net pay will be 36,604 元 per year, or 3,050 元 per month. Your average tax rate is 23.5% and your marginal tax rate is 25.8%. 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 25.75 元, hence, your net pay will only increase by 74.25 元.
Bonus Example
A 1,000 元 bonus will generate an extra 743 元 of net incomes. A 5,000 元 bonus will generate an extra 3,713 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 36604
23.5%
1
Guangzhou
CNY 35480
25.8%
2
Beijing
CNY 35345
26.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 43717
8.6%
1
Canada
CNY 37665
21.3%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 44040
8.0%
1
Colombia
CNY 44016
8.0%
2
Ecuador
CNY 43323
9.5%
3
Guatemala
CNY 43256
9.6%
4
Costa Rica
CNY 42820
10.5%
5
Panama
CNY 42581
11.0%
6
Brazil
CNY 42261
11.7%
7
Mexico
CNY 42243
11.7%
8
Peru
CNY 41863
12.5%
9
Chile
CNY 39423
17.6%
10
Uruguay
CNY 38227
20.1%
11
Argentina
CNY 31048
35.1%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 45332
5.3%
1
Morocco
CNY 41354
13.6%
2
Cameroon
CNY 38051
20.5%
3
Ivory Coast
CNY 38018
20.5%
4
Mozambique
CNY 37968
20.6%
5
Kenya
CNY 37308
22.0%
6
Angola
CNY 35893
25.0%
7
Ghana
CNY 35807
25.2%
8
Nigeria
CNY 33441
30.1%
9
Uganda
CNY 33221
30.6%
10
Senegal
CNY 33122
30.8%
11
Zambia
CNY 33038
31.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 45452
5.0%
1
Qatar
CNY 45452
5.0%
2
Bahrain
CNY 44017
8.0%
3
Oman
CNY 44016
8.0%
4
Saudi Arabia
CNY 43060
10.0%
5
Kuwait
CNY 42581
11.0%
6
Israel
CNY 41553
13.2%
7
Egypt
CNY 37558
21.5%
8
Lebanon
CNY 37249
22.1%
9
Turkey
CNY 29233
38.9%
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.