Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
89,999 元
Income Tax
- 17,116 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 22,768 元
Net pay
* 67,231 元
Marginal tax rate
45.0%
Average tax rate
25.3%
74.7%
Net pay
25.3%
Total tax
Total tax
Net pay
Summary
If you make 1,079,988 元 a year living in the region of Shanghai, China, you will be taxed 273,220 元. That means that your net pay will be 806,768 元 per year, or 67,231 元 per month. Your average tax rate is 25.3% 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.
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 939590
13.0%
1
Hungary
CNY 880190
18.5%
2
Ukraine
CNY 869390
19.5%
3
Czech Republic
CNY 823957
23.7%
4
Switzerland
CNY 794743
26.4%
5
United Kingdom
CNY 698337
35.3%
6
France
CNY 682637
36.8%
7
Norway
CNY 667725
38.2%
8
Spain
CNY 661722
38.7%
9
Austria
CNY 648692
39.9%
10
Denmark
CNY 646404
40.2%
11
Poland
CNY 641512
40.6%
12
Romania
CNY 631793
41.5%
13
Ireland
CNY 625438
42.1%
14
Greece
CNY 619649
42.6%
15
Netherlands
CNY 611708
43.4%
16
Sweden
CNY 609064
43.6%
17
Germany
CNY 582041
46.1%
18
Luxembourg
CNY 579197
46.4%
19
Italy
CNY 542606
49.8%
20
Finland
CNY 508291
52.9%
21
Portugal
CNY 480382
55.5%
22
Belgium
CNY 442972
59.0%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 738214
31.7%
1
Canada
CNY 665946
38.3%
2
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.