Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
4,639 元
Income Tax
- 293 元
Housing Fund
- 325 元
Pension
- 371 元
Medical Insurance
- 92.78 元
Unemployment
- 23.20 元
Total tax
- 1,105 元
Net pay
* 3,534 元
Marginal tax rate
25.8%
Average tax rate
23.8%
76.2%
Net pay
23.8%
Total tax
Total tax
Net pay
The Taxberg
3,534 元
Net pay
1,616 元
Tax the employer pays
1,105 元
Tax you pay
Total tax paid
2,721 元
Did you know your employer also pays tax on your salary? It costs the employer 1,616 元 to pay you 4,639 元. In other words, every time you spend 10 元 of your hard-earned money, 5.86 元 goes to the government.
Real tax rate
43.5%
So, with you and the employer both paying tax, what used to be a 23.8% tax rate now rises to 43.5%, meaning your real tax rate is actually 19.7% higher than what it seemed at first.
Summary
If you make 55,668 元 a year living in the region of Shanghai, China, you will be taxed 13,255 元. That means that your net pay will be 42,413 元 per year, or 3,534 元 per month. Your average tax rate is 23.8% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 42413
23.8%
1
Guangzhou
CNY 40059
28.0%
2
Beijing
CNY 39908
28.3%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 50779
8.8%
1
Canada
CNY 43141
22.5%
2
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 51670
7.2%
1
Morocco
CNY 46638
16.2%
2
Mozambique
CNY 43941
21.1%
3
Ivory Coast
CNY 43461
21.9%
4
Cameroon
CNY 43428
22.0%
5
Kenya
CNY 42719
23.3%
6
Angola
CNY 41623
25.2%
7
Ghana
CNY 41352
25.7%
8
Nigeria
CNY 38763
30.4%
9
Uganda
CNY 38306
31.2%
10
Senegal
CNY 38088
31.6%
11
Zambia
CNY 37458
32.7%
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.