Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,112 元
Income Tax
- 579 元
Housing Fund
- 568 元
Pension
- 649 元
Medical Insurance
- 162 元
Unemployment
- 40.56 元
Total tax
- 1,999 元
Net pay
* 6,113 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
6,113 元
Net pay
2,826 元
Tax the employer pays
1,999 元
Tax you pay
Total tax paid
4,825 元
Did you know your employer also pays tax on your salary? It costs the employer 2,826 元 to pay you 8,112 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 97,344 元 a year living in the region of Shanghai, China, you will be taxed 23,986 元. That means that your net pay will be 73,358 元 per year, or 6,113 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 73358
24.6%
1
Guangzhou
CNY 69240
28.9%
2
Beijing
CNY 68977
29.1%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 87057
10.6%
1
Canada
CNY 73988
24.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 95124
2.3%
1
Hong Kong
CNY 92477
5.0%
2
Thailand
CNY 90596
6.9%
3
Taiwan
CNY 88728
8.9%
4
Pakistan
CNY 85788
11.9%
5
South Korea
CNY 85186
12.5%
6
Malaysia
CNY 83588
14.1%
7
New Zealand
CNY 83172
14.6%
8
Indonesia
CNY 82961
14.8%
9
Philippines
CNY 80096
17.7%
10
Japan
CNY 79091
18.8%
11
Singapore
CNY 77875
20.0%
12
Kazakhstan
CNY 77119
20.8%
13
Vietnam
CNY 75349
22.6%
14
India
CNY 72009
26.0%
15
China
CNY 68977
29.1%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 89218
8.4%
1
Guatemala
CNY 88010
9.6%
2
Ecuador
CNY 87829
9.8%
3
Colombia
CNY 87787
9.8%
4
Costa Rica
CNY 87123
10.5%
5
Panama
CNY 85562
12.1%
6
Mexico
CNY 80116
17.7%
7
Chile
CNY 79815
18.0%
8
Uruguay
CNY 77508
20.4%
9
Peru
CNY 75899
22.0%
10
Brazil
CNY 75600
22.3%
11
Argentina
CNY 63223
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 85003
12.7%
1
Mozambique
CNY 74069
23.9%
2
Morocco
CNY 73770
24.2%
3
Angola
CNY 72068
26.0%
4
Ivory Coast
CNY 71889
26.2%
5
Kenya
CNY 71798
26.2%
6
Ghana
CNY 70890
27.2%
7
Cameroon
CNY 68380
29.8%
8
Nigeria
CNY 67111
31.1%
9
Uganda
CNY 65396
32.8%
10
Senegal
CNY 65039
33.2%
11
Zambia
CNY 61975
36.3%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 92477
5.0%
1
Qatar
CNY 92477
5.0%
2
Bahrain
CNY 89556
8.0%
3
Oman
CNY 89557
8.0%
4
Saudi Arabia
CNY 87610
10.0%
5
Kuwait
CNY 86636
11.0%
6
Israel
CNY 84543
13.2%
7
Egypt
CNY 75003
23.0%
8
Lebanon
CNY 74374
23.6%
9
Turkey
CNY 53686
44.9%
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.