Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
7,875 元
Income Tax
- 560 元
Housing Fund
- 551 元
Pension
- 630 元
Medical Insurance
- 158 元
Unemployment
- 39.38 元
Total tax
- 1,938 元
Net pay
* 5,937 元
Marginal tax rate
25.8%
Average tax rate
24.6%
75.4%
Net pay
24.6%
Total tax
Total tax
Net pay
The Taxberg
5,937 元
Net pay
2,744 元
Tax the employer pays
1,938 元
Tax you pay
Total tax paid
4,681 元
Did you know your employer also pays tax on your salary? It costs the employer 2,744 元 to pay you 7,875 元. In other words, every time you spend 10 元 of your hard-earned money, 5.94 元 goes to the government.
Real tax rate
44.1%
So, with you and the employer both paying tax, what used to be a 24.6% tax rate now rises to 44.1%, meaning your real tax rate is actually 19.5% higher than what it seemed at first.
Summary
If you make 94,500 元 a year living in the region of Shanghai, China, you will be taxed 23,254 元. That means that your net pay will be 71,246 元 per year, or 5,937 元 per month. Your average tax rate is 24.6% 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 71246
24.6%
1
Guangzhou
CNY 67249
28.8%
2
Beijing
CNY 66994
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 84843
10.2%
1
Canada
CNY 71880
23.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 92915
1.7%
1
Hong Kong
CNY 89775
5.0%
2
Thailand
CNY 88044
6.8%
3
Taiwan
CNY 86136
8.9%
4
Pakistan
CNY 83548
11.6%
5
South Korea
CNY 82750
12.4%
6
Malaysia
CNY 81267
14.0%
7
New Zealand
CNY 80865
14.4%
8
Indonesia
CNY 80616
14.7%
9
Philippines
CNY 78045
17.4%
10
Japan
CNY 76789
18.7%
11
Singapore
CNY 75611
20.0%
12
Kazakhstan
CNY 74844
20.8%
13
Vietnam
CNY 73313
22.4%
14
India
CNY 70394
25.5%
15
China
CNY 66994
29.1%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 89775
5.0%
1
Qatar
CNY 89775
5.0%
2
Bahrain
CNY 86940
8.0%
3
Oman
CNY 86940
8.0%
4
Saudi Arabia
CNY 85050
10.0%
5
Kuwait
CNY 84105
11.0%
6
Israel
CNY 82073
13.2%
7
Egypt
CNY 72870
22.9%
8
Lebanon
CNY 72241
23.6%
9
Turkey
CNY 52464
44.5%
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.