Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
50,000 元
Income Tax
- 7,214 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 12,867 元
Net pay
* 37,133 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
37,133 元
Net pay
11,049 元
Tax the employer pays
12,867 元
Tax you pay
Total tax paid
23,915 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 50,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.78 元 goes to the government.
Real tax rate
39.2%
So, with you and the employer both paying tax, what used to be a 25.7% tax rate now rises to 39.2%, meaning your real tax rate is actually 13.5% higher than what it seemed at first.
Summary
If you make 600,000 元 a year living in the region of Shanghai, China, you will be taxed 154,400 元. That means that your net pay will be 445,600 元 per year, or 37,133 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.
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 522000
13.0%
1
Hungary
CNY 489000
18.5%
2
Ukraine
CNY 483000
19.5%
3
Switzerland
CNY 477419
20.4%
4
Czech Republic
CNY 454384
24.3%
5
France
CNY 426526
28.9%
6
United Kingdom
CNY 425944
29.0%
7
Norway
CNY 409580
31.7%
8
Spain
CNY 400593
33.2%
9
Denmark
CNY 397463
33.8%
10
Ireland
CNY 395044
34.2%
11
Austria
CNY 371980
38.0%
12
Netherlands
CNY 369314
38.5%
13
Sweden
CNY 369020
38.5%
14
Poland
CNY 365257
39.1%
15
Luxembourg
CNY 361171
39.8%
16
Greece
CNY 351568
41.4%
17
Romania
CNY 351000
41.5%
18
Germany
CNY 342757
42.9%
19
Finland
CNY 327829
45.4%
20
Italy
CNY 324787
45.9%
21
Portugal
CNY 300562
49.9%
22
Belgium
CNY 263553
56.1%
23
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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.