Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,050 元
Income Tax
- 657 元
Housing Fund
- 634 元
Pension
- 724 元
Medical Insurance
- 181 元
Unemployment
- 45.25 元
Total tax
- 2,240 元
Net pay
* 6,810 元
Marginal tax rate
25.8%
Average tax rate
24.8%
75.2%
Net pay
24.8%
Total tax
Total tax
Net pay
Summary
If you make 108,600 元 a year living in the region of Shanghai, China, you will be taxed 26,885 元. That means that your net pay will be 81,716 元 per year, or 6,810 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.
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.