Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,100 元
Income Tax
- 578 元
Housing Fund
- 567 元
Pension
- 648 元
Medical Insurance
- 162 元
Unemployment
- 40.50 元
Total tax
- 1,996 元
Net pay
* 6,104 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
6,104 元
Net pay
2,822 元
Tax the employer pays
1,996 元
Tax you pay
Total tax paid
4,818 元
Did you know your employer also pays tax on your salary? It costs the employer 2,822 元 to pay you 8,100 元. In other words, every time you spend 10 元 of your hard-earned money, 5.95 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 97,200 元 a year living in the region of Shanghai, China, you will be taxed 23,949 元. That means that your net pay will be 73,251 元 per year, or 6,104 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 73251
24.6%
1
Guangzhou
CNY 69139
28.9%
2
Beijing
CNY 68877
29.1%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 97200
0.0%
1
Ireland
CNY 97200
0.0%
2
Spain
CNY 91028
6.4%
3
Switzerland
CNY 90394
7.0%
4
France
CNY 86798
10.7%
5
Norway
CNY 86264
11.3%
6
Luxembourg
CNY 84948
12.6%
7
Russia
CNY 84564
13.0%
8
Italy
CNY 83975
13.6%
9
Austria
CNY 82642
15.0%
10
Czech Republic
CNY 81273
16.4%
11
Hungary
CNY 79218
18.5%
12
Ukraine
CNY 78246
19.5%
13
Germany
CNY 78076
19.7%
14
Greece
CNY 75105
22.7%
15
Sweden
CNY 74448
23.4%
16
Poland
CNY 71064
26.9%
17
Portugal
CNY 67991
30.1%
18
Finland
CNY 67311
30.8%
19
Belgium
CNY 66096
32.0%
20
Denmark
CNY 64957
33.2%
21
Netherlands
CNY 61165
37.1%
22
Romania
CNY 56862
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 86945
10.6%
1
Canada
CNY 73881
24.0%
2
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.