Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
98,176 元
Income Tax
- 20,796 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 26,448 元
Net pay
* 71,728 元
Marginal tax rate
45.0%
Average tax rate
26.9%
73.1%
Net pay
26.9%
Total tax
Total tax
Net pay
The Taxberg
71,728 元
Net pay
11,049 元
Tax the employer pays
26,448 元
Tax you pay
Total tax paid
37,497 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 98,176 元. In other words, every time you spend 10 元 of your hard-earned money, 3.82 元 goes to the government.
Real tax rate
34.3%
So, with you and the employer both paying tax, what used to be a 26.9% tax rate now rises to 34.3%, meaning your real tax rate is actually 7.4% higher than what it seemed at first.
Summary
If you make 1,178,112 元 a year living in the region of Shanghai, China, you will be taxed 317,376 元. That means that your net pay will be 860,736 元 per year, or 71,728 元 per month. Your average tax rate is 26.9% 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 1024957
13.0%
1
Hungary
CNY 960161
18.5%
2
Ukraine
CNY 948380
19.5%
3
Czech Republic
CNY 899512
23.7%
4
Switzerland
CNY 855393
27.4%
5
United Kingdom
CNY 754022
36.0%
6
France
CNY 731012
38.0%
7
Norway
CNY 720234
38.9%
8
Spain
CNY 714512
39.4%
9
Austria
CNY 703922
40.3%
10
Poland
CNY 697987
40.8%
11
Denmark
CNY 696665
40.9%
12
Romania
CNY 689196
41.5%
13
Greece
CNY 674598
42.7%
14
Ireland
CNY 672538
42.9%
15
Netherlands
CNY 661261
43.9%
16
Sweden
CNY 658136
44.1%
17
Luxembourg
CNY 633479
46.2%
18
Germany
CNY 632977
46.3%
19
Italy
CNY 587134
50.2%
20
Finland
CNY 544421
53.8%
21
Portugal
CNY 518159
56.0%
22
Belgium
CNY 479650
59.3%
23
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Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 1011161
14.2%
1
Hong Kong
CNY 1001548
15.0%
2
Singapore
CNY 967128
17.9%
3
Taiwan
CNY 884911
24.9%
4
Thailand
CNY 863371
26.7%
5
China
CNY 846032
28.2%
6
Indonesia
CNY 823256
30.1%
7
Pakistan
CNY 798070
32.3%
8
New Zealand
CNY 795600
32.5%
9
South Korea
CNY 791035
32.9%
10
Japan
CNY 786288
33.3%
11
Malaysia
CNY 783947
33.5%
12
Philippines
CNY 782070
33.6%
13
Vietnam
CNY 777629
34.0%
14
Australia
CNY 763259
35.2%
15
India
CNY 633257
46.3%
16
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 1119206
5.0%
1
Qatar
CNY 1119206
5.0%
2
Bahrain
CNY 1101839
6.5%
3
Kuwait
CNY 1101491
6.5%
4
Oman
CNY 1083863
8.0%
5
Saudi Arabia
CNY 1074112
8.8%
6
Egypt
CNY 885579
24.8%
7
Lebanon
CNY 884950
24.9%
8
Israel
CNY 752633
36.1%
9
Turkey
CNY 687527
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.