Shanghai salary calculator
See exactly how much of your salary you keep in Shanghai, after China's individual income tax, social insurance and housing fund.
| Gross salary | — |
| Social insurance (employee share) | — |
| Housing fund (employee share) | — |
| Individual income tax | — |
| Take-home (monthly) | — |
| Take-home (annual) | — |
| Effective tax & deduction rate | — |
How take-home pay is calculated in China
Your gross salary gets three deductions before it reaches your bank account:
- Social insurance (五险) — your employee share in Shanghai is roughly 10.5%: pension 8%, medical 2%, unemployment 0.5%. Injury and maternity insurance are paid entirely by your employer. The contribution base is your salary, capped at the city ceiling (≈¥36,900/month in 2024) and floored at ≈¥7,400.
- Housing fund (公积金) — both you and your employer pay 5–7% of your salary into your housing fund account. That money is yours: it accumulates and you can withdraw it (including your employer's part) when you leave China.
- Individual income tax (个税) — calculated on your taxable income: gross minus ¥5,000 basic deduction, minus your social insurance and housing fund, minus any additional deductions. Rates run 3% to 45%.
| Taxable income per month (RMB) | Rate | Quick deduction (RMB) |
|---|---|---|
| 0 – 3,000 | 3% | 0 |
| 3,000 – 12,000 | 10% | 210 |
| 12,000 – 25,000 | 20% | 1,410 |
| 25,000 – 35,000 | 25% | 2,660 |
| 35,000 – 55,000 | 30% | 4,410 |
| 55,000 – 80,000 | 35% | 7,160 |
| Over 80,000 | 45% | 15,160 |
Local employee vs. foreign national
For income tax, foreign nationals qualify for an extra monthly deduction of ¥3,500 on top of the standard ¥5,000 basic deduction. This represents tax-exempt allowances for housing, children's education, language training and home-leave travel. The policy currently runs to 31 December 2027 — it has been extended several times, so it may continue.
In practice this means a foreign employee with the same gross salary as a local colleague keeps noticeably more money each month. The calculator applies this automatically when you select "Foreign national".
Whether your employer enrolls you in all five insurances, or only medical, varies by company and by bilateral agreements between China and your home country. If you are exempt from pension contributions, your actual take-home is a bit higher than the estimate above. Ask your HR for your exact enrollment. More in the social insurance guide.
Questions & answers
Is this calculator accurate for my exact situation?
It is accurate for a standard employee paid a fixed monthly salary, enrolled in Shanghai social insurance at the standard rates. It does not include: bonus month calculations, annual-bonus (year-end bonus) special taxation, multiple employers, or special local policies. Treat the result as within a few percent.
Why does the social insurance cap matter?
Your social insurance base is capped at the city's contribution ceiling (≈¥36,900/month in 2024). If you earn above that, the 10.5% employee share only applies up to the cap, which is why very high salaries keep a slightly larger share.
Can I get money back at the end of the year?
Yes — the annual tax reconciliation can produce a refund if your employer withheld too much (e.g. you changed jobs, or you had deductible expenses like rent contracts or children's education in China). Your employer usually handles the annual filing. See the expat income tax guide.
How do I compare a Chinese offer with a foreign one?
Run the calculator on the gross salary, then compare take-home. Also factor in the housing fund (forced savings you get back), 13th-month bonuses, and whether the employer covers your rent. Expats often negotiate for a housing allowance on top of salary — it is common and tax-favored for the foreign deduction.
Related: Income tax for foreigners · Social insurance in Shanghai · Five insurances explained