Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
775,000 元
Income Tax
- 325,366 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 331,019 元
Net pay
* 443,981 元
Marginal tax rate
45.0%
Average tax rate
42.7%
57.3%
Net pay
42.7%
Total tax
Total tax
Net pay
The Taxberg
443,981 元
Net pay
11,049 元
Tax the employer pays
331,019 元
Tax you pay
Total tax paid
342,067 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 775,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.41 元 goes to the government.
Real tax rate
43.5%
So, with you and the employer both paying tax, what used to be a 42.7% tax rate now rises to 43.5%, meaning your real tax rate is actually 0.8% higher than what it seemed at first.
Summary
If you make 9,300,000 元 a year living in the region of Shanghai, China, you will be taxed 3,972,225 元. That means that your net pay will be 5,327,775 元 per year, or 443,981 元 per month. Your average tax rate is 42.7% and your marginal tax rate is 45.0%. 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 45 元, hence, your net pay will only increase by 55 元.
Bonus Example
A 1,000 元 bonus will generate an extra 550 元 of net incomes. A 5,000 元 bonus will generate an extra 2,750 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 5327775
42.7%
1
Beijing
CNY 5320271
42.8%
2
Guangzhou
CNY 5319492
42.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 5210367
44.0%
1
Canada
CNY 4490708
51.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 8320861
10.5%
1
Hong Kong
CNY 7742716
16.7%
2
Singapore
CNY 7315898
21.3%
3
Indonesia
CNY 6313652
32.1%
4
Thailand
CNY 6144621
33.9%
5
Pakistan
CNY 6077297
34.7%
6
Vietnam
CNY 6056856
34.9%
7
Philippines
CNY 5824592
37.4%
8
Taiwan
CNY 5762099
38.0%
9
New Zealand
CNY 5749952
38.2%
10
Malaysia
CNY 5627371
39.5%
11
China
CNY 5320271
42.8%
12
Japan
CNY 5202988
44.1%
13
South Korea
CNY 5070546
45.5%
14
Australia
CNY 5067860
45.5%
15
India
CNY 2646794
71.5%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 6767001
27.2%
1
Kenya
CNY 6513658
30.0%
2
Ivory Coast
CNY 6337019
31.9%
3
Nigeria
CNY 6326757
32.0%
4
Ghana
CNY 6159150
33.8%
5
Mozambique
CNY 6060965
34.8%
6
Zambia
CNY 5721608
38.5%
7
Cameroon
CNY 5671202
39.0%
8
Morocco
CNY 5652001
39.2%
9
Senegal
CNY 5588257
39.9%
10
South Africa
CNY 5186824
44.2%
11
Uganda
CNY 5140791
44.7%
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.