Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
82,916 元
Income Tax
- 14,733 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 20,385 元
Net pay
* 62,531 元
Marginal tax rate
17.4%
Average tax rate
24.6%
75.4%
Net pay
24.6%
Total tax
Total tax
Net pay
The Taxberg
62,531 元
Net pay
11,049 元
Tax the employer pays
20,385 元
Tax you pay
Total tax paid
31,434 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 82,916 元. In other words, every time you spend 10 元 of your hard-earned money, 3.79 元 goes to the government.
Real tax rate
33.5%
So, with you and the employer both paying tax, what used to be a 24.6% tax rate now rises to 33.5%, meaning your real tax rate is actually 8.9% higher than what it seemed at first.
Summary
If you make 994,992 元 a year living in the region of Shanghai, China, you will be taxed 244,622 元. That means that your net pay will be 750,370 元 per year, or 62,531 元 per month. Your average tax rate is 24.6% and your marginal tax rate is 17.4%. 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 17.44 元, hence, your net pay will only increase by 82.56 元.
Bonus Example
A 1,000 元 bonus will generate an extra 826 元 of net incomes. A 5,000 元 bonus will generate an extra 4,128 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 750370
24.6%
1
Beijing
CNY 738868
25.7%
2
Guangzhou
CNY 737949
25.8%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 685518
31.1%
1
Canada
CNY 623695
37.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 849559
14.6%
1
Kazakhstan
CNY 846353
14.9%
2
Singapore
CNY 818326
17.8%
3
Taiwan
CNY 772553
22.4%
4
Thailand
CNY 743016
25.3%
5
China
CNY 738868
25.7%
6
Indonesia
CNY 699467
29.7%
7
South Korea
CNY 688070
30.9%
8
New Zealand
CNY 683897
31.3%
9
Pakistan
CNY 679042
31.8%
10
Japan
CNY 673933
32.3%
11
Malaysia
CNY 668446
32.8%
12
Philippines
CNY 668204
32.8%
13
Australia
CNY 666206
33.0%
14
Vietnam
CNY 658601
33.8%
15
India
CNY 537815
46.0%
16
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 725107
27.1%
1
Kenya
CNY 700152
29.6%
2
Nigeria
CNY 677691
31.9%
3
Ivory Coast
CNY 670305
32.6%
4
Ghana
CNY 665388
33.1%
5
Mozambique
CNY 662709
33.4%
6
Morocco
CNY 619265
37.8%
7
South Africa
CNY 619070
37.8%
8
Cameroon
CNY 614698
38.2%
9
Zambia
CNY 614028
38.3%
10
Senegal
CNY 605253
39.2%
11
Uganda
CNY 573036
42.4%
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.