Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,750 元
Income Tax
- 632 元
Housing Fund
- 613 元
Pension
- 700 元
Medical Insurance
- 175 元
Unemployment
- 43.75 元
Total tax
- 2,163 元
Net pay
* 6,587 元
Marginal tax rate
25.8%
Average tax rate
24.7%
75.3%
Net pay
24.7%
Total tax
Total tax
Net pay
The Taxberg
6,587 元
Net pay
3,049 元
Tax the employer pays
2,163 元
Tax you pay
Total tax paid
5,212 元
Did you know your employer also pays tax on your salary? It costs the employer 3,049 元 to pay you 8,750 元. In other words, every time you spend 10 元 of your hard-earned money, 5.96 元 goes to the government.
Real tax rate
44.2%
So, with you and the employer both paying tax, what used to be a 24.7% tax rate now rises to 44.2%, meaning your real tax rate is actually 19.5% higher than what it seemed at first.
Summary
If you make 105,000 元 a year living in the region of Shanghai, China, you will be taxed 25,958 元. That means that your net pay will be 79,043 元 per year, or 6,587 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 79043
24.7%
1
Guangzhou
CNY 74601
29.0%
2
Beijing
CNY 74318
29.2%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 105000
0.0%
1
Ireland
CNY 104494
0.5%
2
Spain
CNY 98332
6.4%
3
Switzerland
CNY 97663
7.0%
4
France
CNY 93069
11.4%
5
Norway
CNY 92513
11.9%
6
Russia
CNY 91350
13.0%
7
Luxembourg
CNY 91064
13.3%
8
Austria
CNY 89274
15.0%
9
Italy
CNY 88723
15.5%
10
Czech Republic
CNY 87045
17.1%
11
Hungary
CNY 85575
18.5%
12
Ukraine
CNY 84525
19.5%
13
Germany
CNY 84341
19.7%
14
Greece
CNY 80330
23.5%
15
Sweden
CNY 79677
24.1%
16
Poland
CNY 76045
27.6%
17
Portugal
CNY 72710
30.8%
18
Finland
CNY 71888
31.5%
19
Belgium
CNY 71301
32.1%
20
Denmark
CNY 70205
33.1%
21
Netherlands
CNY 66073
37.1%
22
Romania
CNY 61425
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 93016
11.4%
1
Canada
CNY 79582
24.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 101055
3.8%
1
Hong Kong
CNY 99750
5.0%
2
Thailand
CNY 97241
7.4%
3
Taiwan
CNY 95711
8.9%
4
South Korea
CNY 91639
12.7%
5
Pakistan
CNY 91544
12.8%
6
Malaysia
CNY 89577
14.7%
7
New Zealand
CNY 89382
14.9%
8
Indonesia
CNY 89178
15.1%
9
Philippines
CNY 85616
18.5%
10
Japan
CNY 85151
18.9%
11
Singapore
CNY 84034
20.0%
12
Kazakhstan
CNY 83264
20.7%
13
Vietnam
CNY 80831
23.0%
14
India
CNY 76358
27.3%
15
China
CNY 74318
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 95753
8.8%
1
Guatemala
CNY 94932
9.6%
2
Ecuador
CNY 94415
10.1%
3
Colombia
CNY 94240
10.3%
4
Costa Rica
CNY 93975
10.5%
5
Panama
CNY 91354
13.0%
6
Mexico
CNY 85924
18.2%
7
Chile
CNY 85872
18.2%
8
Uruguay
CNY 83014
20.9%
9
Peru
CNY 81660
22.2%
10
Brazil
CNY 80407
23.4%
11
Argentina
CNY 68200
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 90669
13.7%
1
Mozambique
CNY 79581
24.2%
2
Morocco
CNY 78709
25.0%
3
Angola
CNY 77638
26.1%
4
Kenya
CNY 77158
26.5%
5
Ivory Coast
CNY 76929
26.7%
6
Ghana
CNY 76316
27.3%
7
Cameroon
CNY 72955
30.5%
8
Nigeria
CNY 72318
31.1%
9
Uganda
CNY 70372
33.0%
10
Senegal
CNY 69862
33.5%
11
Zambia
CNY 66683
36.5%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 99750
5.0%
1
Qatar
CNY 99750
5.0%
2
Bahrain
CNY 96600
8.0%
3
Oman
CNY 96600
8.0%
4
Saudi Arabia
CNY 94500
10.0%
5
Kuwait
CNY 93450
11.0%
6
Israel
CNY 91192
13.2%
7
Egypt
CNY 80745
23.1%
8
Lebanon
CNY 80116
23.7%
9
Turkey
CNY 58528
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.