Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
99,025 元
Income Tax
- 21,178 元
Housing Fund
- 2,393 元
Pension
- 2,483 元
Medical Insurance
- 621 元
Unemployment
- 155 元
Total tax
- 26,830 元
Net pay
* 72,195 元
Marginal tax rate
45.0%
Average tax rate
27.1%
72.9%
Net pay
27.1%
Total tax
Total tax
Net pay
The Taxberg
72,195 元
Net pay
11,049 元
Tax the employer pays
26,830 元
Tax you pay
Total tax paid
37,879 元
Did you know your employer also pays tax on your salary? It costs the employer 11,049 元 to pay you 99,025 元. In other words, every time you spend 10 元 of your hard-earned money, 3.83 元 goes to the government.
Real tax rate
34.4%
So, with you and the employer both paying tax, what used to be a 27.1% tax rate now rises to 34.4%, meaning your real tax rate is actually 7.3% higher than what it seemed at first.
Summary
If you make 1,188,300 元 a year living in the region of Shanghai, China, you will be taxed 321,960 元. That means that your net pay will be 866,340 元 per year, or 72,195 元 per month. Your average tax rate is 27.1% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 866340
27.1%
1
Beijing
CNY 851838
28.3%
2
Guangzhou
CNY 850962
28.4%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 810422
31.8%
1
Canada
CNY 717395
39.6%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 1057350
11.0%
1
Costa Rica
CNY 879503
26.0%
2
Colombia
CNY 870219
26.8%
3
Chile
CNY 865731
27.2%
4
Brazil
CNY 865572
27.2%
5
Uruguay
CNY 863359
27.4%
6
Panama
CNY 841237
29.2%
7
Puerto Rico
CNY 806995
32.1%
8
Mexico
CNY 805195
32.2%
9
Peru
CNY 784765
34.0%
10
Ecuador
CNY 776432
34.7%
11
Argentina
CNY 772345
35.0%
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.