Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
4,169 元
Income Tax
- 254 元
Housing Fund
- 292 元
Pension
- 334 元
Medical Insurance
- 83.38 元
Unemployment
- 20.85 元
Total tax
- 984 元
Net pay
* 3,185 元
Marginal tax rate
25.8%
Average tax rate
23.6%
76.4%
Net pay
23.6%
Total tax
Total tax
Net pay
The Taxberg
3,185 元
Net pay
1,452 元
Tax the employer pays
984 元
Tax you pay
Total tax paid
2,436 元
Did you know your employer also pays tax on your salary? It costs the employer 1,452 元 to pay you 4,169 元. In other words, every time you spend 10 元 of your hard-earned money, 5.84 元 goes to the government.
Real tax rate
43.3%
So, with you and the employer both paying tax, what used to be a 23.6% tax rate now rises to 43.3%, meaning your real tax rate is actually 19.7% higher than what it seemed at first.
Summary
If you make 50,028 元 a year living in the region of Shanghai, China, you will be taxed 11,802 元. That means that your net pay will be 38,226 元 per year, or 3,185 元 per month. Your average tax rate is 23.6% 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 38226
23.6%
1
Guangzhou
CNY 36387
27.3%
2
Beijing
CNY 36250
27.5%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 45720
8.6%
1
Canada
CNY 39182
21.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 46051
8.0%
1
Colombia
CNY 46026
8.0%
2
Ecuador
CNY 45300
9.5%
3
Guatemala
CNY 45231
9.6%
4
Costa Rica
CNY 44775
10.5%
5
Panama
CNY 44525
11.0%
6
Mexico
CNY 43980
12.1%
7
Brazil
CNY 43939
12.2%
8
Peru
CNY 43774
12.5%
9
Chile
CNY 41223
17.6%
10
Uruguay
CNY 39972
20.1%
11
Argentina
CNY 32468
35.1%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 47527
5.0%
1
Qatar
CNY 47527
5.0%
2
Bahrain
CNY 46026
8.0%
3
Oman
CNY 46026
8.0%
4
Saudi Arabia
CNY 45025
10.0%
5
Kuwait
CNY 44525
11.0%
6
Israel
CNY 43449
13.2%
7
Egypt
CNY 39251
21.5%
8
Lebanon
CNY 38887
22.3%
9
Turkey
CNY 30505
39.0%
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.