Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,749 元
Income Tax
- 632 元
Housing Fund
- 612 元
Pension
- 700 元
Medical Insurance
- 175 元
Unemployment
- 43.75 元
Total tax
- 2,163 元
Net pay
* 6,586 元
Marginal tax rate
25.8%
Average tax rate
24.7%
75.3%
Net pay
24.7%
Total tax
Total tax
Net pay
Summary
If you make 104,988 元 a year living in the region of Shanghai, China, you will be taxed 25,954 元. That means that your net pay will be 79,034 元 per year, or 6,586 元 per month. Your average tax rate is 24.7% 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.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 104988
0.0%
1
Ireland
CNY 104483
0.5%
2
Spain
CNY 98321
6.4%
3
Switzerland
CNY 97652
7.0%
4
France
CNY 93059
11.4%
5
Norway
CNY 92504
11.9%
6
Russia
CNY 91340
13.0%
7
Luxembourg
CNY 91054
13.3%
8
Austria
CNY 89264
15.0%
9
Italy
CNY 88715
15.5%
10
Czech Republic
CNY 87036
17.1%
11
Hungary
CNY 85565
18.5%
12
Ukraine
CNY 84515
19.5%
13
Germany
CNY 84332
19.7%
14
Greece
CNY 80322
23.5%
15
Sweden
CNY 79669
24.1%
16
Poland
CNY 76037
27.6%
17
Portugal
CNY 72703
30.8%
18
Finland
CNY 71881
31.5%
19
Belgium
CNY 71293
32.1%
20
Denmark
CNY 70197
33.1%
21
Netherlands
CNY 66066
37.1%
22
Romania
CNY 61418
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 93007
11.4%
1
Canada
CNY 79574
24.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 101045
3.8%
1
Hong Kong
CNY 99739
5.0%
2
Thailand
CNY 97230
7.4%
3
Taiwan
CNY 95700
8.9%
4
South Korea
CNY 91629
12.7%
5
Pakistan
CNY 91535
12.8%
6
Malaysia
CNY 89568
14.7%
7
New Zealand
CNY 89372
14.9%
8
Indonesia
CNY 89168
15.1%
9
Philippines
CNY 85607
18.5%
10
Japan
CNY 85141
18.9%
11
Singapore
CNY 84025
20.0%
12
Kazakhstan
CNY 83254
20.7%
13
Vietnam
CNY 80822
23.0%
14
India
CNY 76351
27.3%
15
China
CNY 74309
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 95743
8.8%
1
Guatemala
CNY 94921
9.6%
2
Ecuador
CNY 94405
10.1%
3
Colombia
CNY 94231
10.3%
4
Costa Rica
CNY 93964
10.5%
5
Panama
CNY 91345
13.0%
6
Mexico
CNY 85915
18.2%
7
Chile
CNY 85862
18.2%
8
Uruguay
CNY 83005
20.9%
9
Peru
CNY 81651
22.2%
10
Brazil
CNY 80398
23.4%
11
Argentina
CNY 68192
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 90660
13.7%
1
Mozambique
CNY 79573
24.2%
2
Morocco
CNY 78701
25.0%
3
Angola
CNY 77630
26.1%
4
Kenya
CNY 77149
26.5%
5
Ivory Coast
CNY 76921
26.7%
6
Ghana
CNY 76307
27.3%
7
Cameroon
CNY 72948
30.5%
8
Nigeria
CNY 72310
31.1%
9
Uganda
CNY 70364
33.0%
10
Senegal
CNY 69855
33.5%
11
Zambia
CNY 66676
36.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 99739
5.0%
1
Qatar
CNY 99739
5.0%
2
Bahrain
CNY 96589
8.0%
3
Oman
CNY 96589
8.0%
4
Saudi Arabia
CNY 94489
10.0%
5
Kuwait
CNY 93439
11.0%
6
Israel
CNY 91182
13.2%
7
Egypt
CNY 80736
23.1%
8
Lebanon
CNY 80107
23.7%
9
Turkey
CNY 58520
44.3%
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.