Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
815,000 元
Income Tax
- 343,366 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 349,019 元
Net pay
* 465,981 元
Marginal tax rate
45.0%
Average tax rate
42.8%
57.2%
Net pay
42.8%
Total tax
Total tax
Net pay
The Taxberg
465,981 元
Net pay
11,049 元
Tax the employer pays
349,019 元
Tax you pay
Total tax paid
360,067 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 815,000 元. In other words, every time you spend 10 元 of your hard-earned money, 4.42 元 goes to the government.
Real tax rate
43.6%
So, with you and the employer both paying tax, what used to be a 42.8% tax rate now rises to 43.6%, meaning your real tax rate is actually 0.8% higher than what it seemed at first.
Summary
If you make 9,780,000 元 a year living in the region of Shanghai, China, you will be taxed 4,188,225 元. That means that your net pay will be 5,591,775 元 per year, or 465,981 元 per month. Your average tax rate is 42.8% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 5591775
42.8%
1
Beijing
CNY 5584271
42.9%
2
Guangzhou
CNY 5583492
42.9%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 8508600
13.0%
1
Hungary
CNY 7970700
18.5%
2
Ukraine
CNY 7872900
19.5%
3
Czech Republic
CNY 7522966
23.1%
4
Romania
CNY 5721300
41.5%
5
Poland
CNY 5648760
42.2%
6
Greece
CNY 5491656
43.9%
7
Switzerland
CNY 5371552
45.1%
8
Norway
CNY 5246381
46.4%
9
United Kingdom
CNY 5222007
46.6%
10
Spain
CNY 5193639
46.9%
11
Luxembourg
CNY 5180914
47.0%
12
Denmark
CNY 5102690
47.8%
13
Austria
CNY 5063090
48.2%
14
Netherlands
CNY 5005214
48.8%
15
Sweden
CNY 4959905
49.3%
16
Germany
CNY 4839102
50.5%
17
Ireland
CNY 4801444
50.9%
18
Italy
CNY 4597194
53.0%
19
France
CNY 4342628
55.6%
20
Finland
CNY 3711636
62.1%
21
Belgium
CNY 3695027
62.2%
22
Portugal
CNY 3585386
63.3%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 5466207
44.1%
1
Canada
CNY 4713766
51.8%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 8661701
11.4%
1
Brazil
CNY 7094555
27.5%
2
Costa Rica
CNY 6646682
32.0%
3
Panama
CNY 6576196
32.8%
4
Mexico
CNY 6391840
34.6%
5
Puerto Rico
CNY 6363858
34.9%
6
Argentina
CNY 6356950
35.0%
7
Uruguay
CNY 6137142
37.3%
8
Colombia
CNY 6135911
37.3%
9
Peru
CNY 6047182
38.2%
10
Chile
CNY 6044226
38.2%
11
Ecuador
CNY 5677696
42.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 7116201
27.2%
1
Kenya
CNY 6849658
30.0%
2
Ivory Coast
CNY 6664535
31.9%
3
Nigeria
CNY 6653253
32.0%
4
Ghana
CNY 6476670
33.8%
5
Mozambique
CNY 6372965
34.8%
6
Zambia
CNY 6016808
38.5%
7
Cameroon
CNY 5963450
39.0%
8
Morocco
CNY 5942875
39.2%
9
Senegal
CNY 5876257
39.9%
10
South Africa
CNY 5450824
44.3%
11
Uganda
CNY 5404791
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.