Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
90,867 元
Income Tax
- 17,507 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 23,159 元
Net pay
* 67,708 元
Marginal tax rate
45.0%
Average tax rate
25.5%
74.5%
Net pay
25.5%
Total tax
Total tax
Net pay
The Taxberg
67,708 元
Net pay
11,049 元
Tax the employer pays
23,159 元
Tax you pay
Total tax paid
34,207 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 90,867 元. In other words, every time you spend 10 元 of your hard-earned money, 3.76 元 goes to the government.
Real tax rate
33.6%
So, with you and the employer both paying tax, what used to be a 25.5% tax rate now rises to 33.6%, meaning your real tax rate is actually 8.1% higher than what it seemed at first.
Summary
If you make 1,090,404 元 a year living in the region of Shanghai, China, you will be taxed 277,907 元. That means that your net pay will be 812,497 元 per year, or 67,708 元 per month. Your average tax rate is 25.5% 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 812497
25.5%
1
Beijing
CNY 796048
27.0%
2
Guangzhou
CNY 795145
27.1%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 948651
13.0%
1
Hungary
CNY 888679
18.5%
2
Ukraine
CNY 877775
19.5%
3
Czech Republic
CNY 831977
23.7%
4
Switzerland
CNY 801185
26.5%
5
United Kingdom
CNY 704248
35.4%
6
France
CNY 687772
36.9%
7
Norway
CNY 673299
38.3%
8
Spain
CNY 667325
38.8%
9
Austria
CNY 654555
40.0%
10
Denmark
CNY 651739
40.2%
11
Poland
CNY 647507
40.6%
12
Romania
CNY 637886
41.5%
13
Ireland
CNY 630438
42.2%
14
Greece
CNY 625482
42.6%
15
Netherlands
CNY 616968
43.4%
16
Sweden
CNY 614273
43.7%
17
Germany
CNY 587448
46.1%
18
Luxembourg
CNY 585009
46.4%
19
Italy
CNY 547333
49.8%
20
Finland
CNY 512127
53.0%
21
Portugal
CNY 484392
55.6%
22
Belgium
CNY 446865
59.0%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 744936
31.7%
1
Canada
CNY 670894
38.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 932224
14.5%
1
Hong Kong
CNY 928751
14.8%
2
Singapore
CNY 896435
17.8%
3
Taiwan
CNY 831096
23.8%
4
Thailand
CNY 805725
26.1%
5
China
CNY 796048
27.0%
6
Indonesia
CNY 763965
29.9%
7
New Zealand
CNY 742098
31.9%
8
South Korea
CNY 741718
32.0%
9
Pakistan
CNY 741059
32.0%
10
Japan
CNY 732686
32.8%
11
Malaysia
CNY 728693
33.2%
12
Philippines
CNY 727532
33.3%
13
Vietnam
CNY 720619
33.9%
14
Australia
CNY 716774
34.3%
15
India
CNY 587544
46.1%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 970704
11.0%
1
Costa Rica
CNY 813791
25.4%
2
Chile
CNY 802099
26.4%
3
Colombia
CNY 798928
26.7%
4
Uruguay
CNY 796462
27.0%
5
Brazil
CNY 794598
27.1%
6
Panama
CNY 775891
28.8%
7
Puerto Rico
CNY 742824
31.9%
8
Mexico
CNY 740718
32.1%
9
Peru
CNY 724804
33.5%
10
Ecuador
CNY 720585
33.9%
11
Argentina
CNY 708712
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CNY 794520
27.1%
1
Kenya
CNY 766940
29.7%
2
Nigeria
CNY 742590
31.9%
3
Ivory Coast
CNY 735407
32.6%
4
Ghana
CNY 728503
33.2%
5
Mozambique
CNY 724727
33.5%
6
Morocco
CNY 677084
37.9%
7
Cameroon
CNY 672789
38.3%
8
Zambia
CNY 672706
38.3%
9
South Africa
CNY 671547
38.4%
10
Senegal
CNY 662500
39.2%
11
Uganda
CNY 625513
42.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1035884
5.0%
1
Qatar
CNY 1035884
5.0%
2
Bahrain
CNY 1015008
6.9%
3
Kuwait
CNY 1013783
7.0%
4
Oman
CNY 1003172
8.0%
5
Saudi Arabia
CNY 986404
9.5%
6
Egypt
CNY 819798
24.8%
7
Lebanon
CNY 819169
24.9%
8
Israel
CNY 704728
35.4%
9
Turkey
CNY 636445
41.6%
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.