Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,166 元
Income Tax
- 666 元
Housing Fund
- 642 元
Pension
- 733 元
Medical Insurance
- 183 元
Unemployment
- 45.83 元
Total tax
- 2,270 元
Net pay
* 6,896 元
Marginal tax rate
25.8%
Average tax rate
24.8%
75.2%
Net pay
24.8%
Total tax
Total tax
Net pay
The Taxberg
6,896 元
Net pay
3,193 元
Tax the employer pays
2,270 元
Tax you pay
Total tax paid
5,464 元
Did you know your employer also pays tax on your salary? It costs the employer 3,193 元 to pay you 9,166 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 24.8% tax rate now rises to 44.2%, meaning your real tax rate is actually 19.4% higher than what it seemed at first.
Summary
If you make 109,992 元 a year living in the region of Shanghai, China, you will be taxed 27,243 元. That means that your net pay will be 82,749 元 per year, or 6,896 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.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 82749
24.8%
1
Guangzhou
CNY 78096
29.0%
2
Beijing
CNY 77799
29.3%
3
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 109992
0.0%
1
Ireland
CNY 109176
0.7%
2
Switzerland
CNY 102251
7.0%
3
Spain
CNY 101961
7.3%
4
France
CNY 97082
11.7%
5
Norway
CNY 96513
12.3%
6
Russia
CNY 95693
13.0%
7
Luxembourg
CNY 94955
13.7%
8
Austria
CNY 93345
15.1%
9
Italy
CNY 91761
16.6%
10
Czech Republic
CNY 90739
17.5%
11
Hungary
CNY 89643
18.5%
12
Ukraine
CNY 88544
19.5%
13
Germany
CNY 88207
19.8%
14
Greece
CNY 83674
23.9%
15
Sweden
CNY 83024
24.5%
16
Poland
CNY 79232
28.0%
17
Portugal
CNY 75730
31.2%
18
Finland
CNY 74916
31.9%
19
Belgium
CNY 74290
32.5%
20
Denmark
CNY 73563
33.1%
21
Netherlands
CNY 69216
37.1%
22
Romania
CNY 64345
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 96901
11.9%
1
Canada
CNY 82983
24.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CNY 104921
4.6%
1
Hong Kong
CNY 104491
5.0%
2
Thailand
CNY 101573
7.7%
3
Taiwan
CNY 100265
8.8%
4
South Korea
CNY 95845
12.9%
5
Pakistan
CNY 95288
13.4%
6
New Zealand
CNY 93431
15.1%
7
Malaysia
CNY 93385
15.1%
8
Indonesia
CNY 93104
15.4%
9
Philippines
CNY 89215
18.9%
10
Japan
CNY 89102
19.0%
11
Singapore
CNY 87979
20.0%
12
Kazakhstan
CNY 87270
20.7%
13
Vietnam
CNY 84405
23.3%
14
India
CNY 79193
28.0%
15
China
CNY 77799
29.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 100013
9.1%
1
Guatemala
CNY 99445
9.6%
2
Ecuador
CNY 98704
10.3%
3
Costa Rica
CNY 98443
10.5%
4
Colombia
CNY 98071
10.8%
5
Panama
CNY 95130
13.5%
6
Chile
CNY 89820
18.3%
7
Mexico
CNY 89711
18.4%
8
Uruguay
CNY 86603
21.3%
9
Peru
CNY 85417
22.3%
10
Brazil
CNY 83799
23.8%
11
Argentina
CNY 71445
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 94363
14.2%
1
Mozambique
CNY 83175
24.4%
2
Morocco
CNY 81929
25.5%
3
Angola
CNY 81270
26.1%
4
Kenya
CNY 80652
26.7%
5
Ivory Coast
CNY 80215
27.1%
6
Ghana
CNY 79840
27.4%
7
Cameroon
CNY 75960
30.9%
8
Nigeria
CNY 75714
31.2%
9
Uganda
CNY 73617
33.1%
10
Senegal
CNY 73007
33.6%
11
Zambia
CNY 69753
36.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 104492
5.0%
1
Qatar
CNY 104492
5.0%
2
Bahrain
CNY 101193
8.0%
3
Oman
CNY 101193
8.0%
4
Saudi Arabia
CNY 98993
10.0%
5
Kuwait
CNY 97893
11.0%
6
Israel
CNY 95528
13.2%
7
Egypt
CNY 84489
23.2%
8
Lebanon
CNY 83860
23.8%
9
Turkey
CNY 61685
43.9%
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.