Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
850,000 元
Income Tax
- 359,116 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 364,769 元
Net pay
* 485,231 元
Marginal tax rate
45.0%
Average tax rate
42.9%
57.1%
Net pay
42.9%
Total tax
Total tax
Net pay
The Taxberg
485,231 元
Net pay
11,049 元
Tax the employer pays
364,769 元
Tax you pay
Total tax paid
375,817 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 850,000 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 42.9% tax rate now rises to 43.6%, meaning your real tax rate is actually 0.7% higher than what it seemed at first.
Summary
If you make 10,200,000 元 a year living in the region of Shanghai, China, you will be taxed 4,377,225 元. That means that your net pay will be 5,822,775 元 per year, or 485,231 元 per month. Your average tax rate is 42.9% 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 5822775
42.9%
1
Beijing
CNY 5815271
43.0%
2
Guangzhou
CNY 5814492
43.0%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 8874000
13.0%
1
Hungary
CNY 8313000
18.5%
2
Ukraine
CNY 8211000
19.5%
3
Czech Republic
CNY 7846366
23.1%
4
Romania
CNY 5967000
41.5%
5
Poland
CNY 5890489
42.3%
6
Greece
CNY 5726856
43.9%
7
Switzerland
CNY 5593786
45.2%
8
Norway
CNY 5467301
46.4%
9
United Kingdom
CNY 5439357
46.7%
10
Spain
CNY 5411199
47.0%
11
Luxembourg
CNY 5402758
47.0%
12
Denmark
CNY 5317820
47.9%
13
Austria
CNY 5268590
48.4%
14
Netherlands
CNY 5217314
48.9%
15
Sweden
CNY 5169945
49.3%
16
Germany
CNY 5042697
50.6%
17
Ireland
CNY 5003044
51.0%
18
Italy
CNY 4826388
52.7%
19
France
CNY 4516088
55.7%
20
Finland
CNY 3866280
62.1%
21
Belgium
CNY 3852023
62.2%
22
Portugal
CNY 3736586
63.4%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 5690067
44.2%
1
Canada
CNY 4908941
51.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 9130861
10.5%
1
Hong Kong
CNY 8489716
16.8%
2
Singapore
CNY 8017898
21.4%
3
Indonesia
CNY 6922052
32.1%
4
Thailand
CNY 6729621
34.0%
5
Pakistan
CNY 6662297
34.7%
6
Vietnam
CNY 6641856
34.9%
7
Philippines
CNY 6383342
37.4%
8
Taiwan
CNY 6302099
38.2%
9
New Zealand
CNY 6298952
38.3%
10
Malaysia
CNY 6158362
39.6%
11
China
CNY 5815271
43.0%
12
Japan
CNY 5688023
44.2%
13
Australia
CNY 5544860
45.6%
14
South Korea
CNY 5539704
45.7%
15
India
CNY 2750357
73.0%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 9033435
11.4%
1
Brazil
CNY 7399055
27.5%
2
Costa Rica
CNY 6928607
32.1%
3
Panama
CNY 6856546
32.8%
4
Mexico
CNY 6664840
34.7%
5
Puerto Rico
CNY 6635388
35.0%
6
Argentina
CNY 6629950
35.0%
7
Colombia
CNY 6392101
37.3%
8
Uruguay
CNY 6392233
37.3%
9
Peru
CNY 6304432
38.2%
10
Chile
CNY 6296226
38.3%
11
Ecuador
CNY 5917291
42.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 7421751
27.2%
1
Kenya
CNY 7143658
30.0%
2
Ivory Coast
CNY 6951112
31.9%
3
Nigeria
CNY 6938937
32.0%
4
Ghana
CNY 6754500
33.8%
5
Mozambique
CNY 6645965
34.8%
6
Zambia
CNY 6275108
38.5%
7
Cameroon
CNY 6219167
39.0%
8
Morocco
CNY 6197390
39.2%
9
Senegal
CNY 6128257
39.9%
10
South Africa
CNY 5681824
44.3%
11
Uganda
CNY 5635791
44.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
Kuwait
CNY 10123379
0.8%
1
Saudi Arabia
CNY 10096000
1.0%
2
Bahrain
CNY 10033508
1.6%
3
United Arab Emirates
CNY 9690000
5.0%
4
Qatar
CNY 9690000
5.0%
5
Oman
CNY 9384000
8.0%
6
Egypt
CNY 7651995
25.0%
7
Lebanon
CNY 7651366
25.0%
8
Turkey
CNY 5941965
41.8%
9
Israel
CNY 5276867
48.3%
10
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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.