Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,958 元
Income Tax
- 649 元
Housing Fund
- 627 元
Pension
- 717 元
Medical Insurance
- 179 元
Unemployment
- 44.79 元
Total tax
- 2,217 元
Net pay
* 6,741 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
6,741 元
Net pay
3,121 元
Tax the employer pays
2,217 元
Tax you pay
Total tax paid
5,338 元
Did you know your employer also pays tax on your salary? It costs the employer 3,121 元 to pay you 8,958 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 107,496 元 a year living in the region of Shanghai, China, you will be taxed 26,600 元. That means that your net pay will be 80,896 元 per year, or 6,741 元 per month. Your average tax rate is 24.8% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 80896
24.7%
1
Guangzhou
CNY 76349
29.0%
2
Beijing
CNY 76058
29.2%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 94959
11.7%
1
Canada
CNY 81282
24.4%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 97883
8.9%
1
Guatemala
CNY 97189
9.6%
2
Ecuador
CNY 96562
10.2%
3
Costa Rica
CNY 96209
10.5%
4
Colombia
CNY 96155
10.6%
5
Panama
CNY 93242
13.3%
6
Chile
CNY 87846
18.3%
7
Mexico
CNY 87818
18.3%
8
Uruguay
CNY 84808
21.1%
9
Peru
CNY 83539
22.3%
10
Brazil
CNY 82086
23.6%
11
Argentina
CNY 69822
35.1%
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.