Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
49,162 元
Income Tax
- 6,963 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 12,615 元
Net pay
* 36,547 元
Marginal tax rate
30.0%
Average tax rate
25.7%
74.3%
Net pay
25.7%
Total tax
Total tax
Net pay
The Taxberg
36,547 元
Net pay
11,049 元
Tax the employer pays
12,615 元
Tax you pay
Total tax paid
23,664 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 49,162 元. In other words, every time you spend 10 元 of your hard-earned money, 4.81 元 goes to the government.
Real tax rate
39.3%
So, with you and the employer both paying tax, what used to be a 25.7% tax rate now rises to 39.3%, meaning your real tax rate is actually 13.6% higher than what it seemed at first.
Summary
If you make 589,944 元 a year living in the region of Shanghai, China, you will be taxed 151,383 元. That means that your net pay will be 438,561 元 per year, or 36,547 元 per month. Your average tax rate is 25.7% and your marginal tax rate is 30.0%. 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 30 元, hence, your net pay will only increase by 70 元.
Bonus Example
A 1,000 元 bonus will generate an extra 700 元 of net incomes. A 5,000 元 bonus will generate an extra 3,500 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 438561
25.7%
1
Beijing
CNY 429011
27.3%
2
Guangzhou
CNY 428020
27.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 434295
26.4%
1
Canada
CNY 403526
31.6%
2
Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 430435
27.0%
1
Kenya
CNY 416618
29.4%
2
Nigeria
CNY 402177
31.8%
3
Mozambique
CNY 399428
32.3%
4
Ghana
CNY 397448
32.6%
5
Ivory Coast
CNY 393930
33.2%
6
South Africa
CNY 392150
33.5%
7
Morocco
CNY 373811
36.6%
8
Cameroon
CNY 368084
37.6%
9
Zambia
CNY 364924
38.1%
10
Senegal
CNY 362224
38.6%
11
Uganda
CNY 350260
40.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 560447
5.0%
1
Qatar
CNY 560447
5.0%
2
Bahrain
CNY 542748
8.0%
3
Oman
CNY 542749
8.0%
4
Saudi Arabia
CNY 530950
10.0%
5
Kuwait
CNY 529206
10.3%
6
Egypt
CNY 444453
24.7%
7
Lebanon
CNY 443824
24.8%
8
Israel
CNY 421220
28.6%
9
Turkey
CNY 344973
41.5%
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.