Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
9,663 元
Income Tax
- 707 元
Housing Fund
- 676 元
Pension
- 773 元
Medical Insurance
- 193 元
Unemployment
- 48.32 元
Total tax
- 2,398 元
Net pay
* 7,265 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
7,265 元
Net pay
3,367 元
Tax the employer pays
2,398 元
Tax you pay
Total tax paid
5,765 元
Did you know your employer also pays tax on your salary? It costs the employer 3,367 元 to pay you 9,663 元. In other words, every time you spend 10 元 of your hard-earned money, 5.97 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 115,956 元 a year living in the region of Shanghai, China, you will be taxed 28,779 元. That means that your net pay will be 87,177 元 per year, or 7,265 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
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CNY 115302
0.6%
1
Ireland
CNY 115021
0.8%
2
Switzerland
CNY 107668
7.2%
3
Spain
CNY 104903
9.5%
4
France
CNY 101877
12.1%
5
Norway
CNY 101261
12.7%
6
Russia
CNY 100882
13.0%
7
Luxembourg
CNY 99592
14.1%
8
Austria
CNY 98021
15.5%
9
Italy
CNY 95366
17.8%
10
Czech Republic
CNY 95153
17.9%
11
Hungary
CNY 94504
18.5%
12
Ukraine
CNY 93345
19.5%
13
Germany
CNY 92583
20.2%
14
Greece
CNY 87669
24.4%
15
Sweden
CNY 87022
25.0%
16
Poland
CNY 83040
28.4%
17
Portugal
CNY 79339
31.6%
18
Finland
CNY 78926
31.9%
19
Denmark
CNY 77576
33.1%
20
Belgium
CNY 77451
33.2%
21
Netherlands
CNY 72968
37.1%
22
Romania
CNY 67834
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 101540
12.4%
1
Canada
CNY 87046
24.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 110123
5.0%
1
Australia
CNY 109541
5.5%
2
Thailand
CNY 106750
7.9%
3
Taiwan
CNY 105705
8.8%
4
South Korea
CNY 100869
13.0%
5
Pakistan
CNY 99761
14.0%
6
New Zealand
CNY 98268
15.3%
7
Malaysia
CNY 97934
15.5%
8
Indonesia
CNY 97795
15.7%
9
Japan
CNY 93822
19.1%
10
Philippines
CNY 93463
19.4%
11
Singapore
CNY 92636
20.1%
12
Kazakhstan
CNY 92057
20.6%
13
Vietnam
CNY 88640
23.6%
14
India
CNY 82581
28.8%
15
China
CNY 81959
29.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CNY 105104
9.4%
1
Guatemala
CNY 104838
9.6%
2
Ecuador
CNY 103807
10.5%
3
Costa Rica
CNY 103781
10.5%
4
Colombia
CNY 102648
11.5%
5
Panama
CNY 99642
14.1%
6
Chile
CNY 94538
18.5%
7
Mexico
CNY 94196
18.8%
8
Uruguay
CNY 90586
21.9%
9
Peru
CNY 89905
22.5%
10
Brazil
CNY 88123
24.0%
11
Argentina
CNY 75321
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 98776
14.8%
1
Mozambique
CNY 87470
24.6%
2
Morocco
CNY 85776
26.0%
3
Angola
CNY 85609
26.2%
4
Kenya
CNY 84827
26.9%
5
Ivory Coast
CNY 84140
27.4%
6
Ghana
CNY 83862
27.7%
7
Nigeria
CNY 79770
31.2%
8
Cameroon
CNY 79551
31.4%
9
Uganda
CNY 77494
33.2%
10
Senegal
CNY 76764
33.8%
11
Zambia
CNY 73421
36.7%
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.