Take-home pay in Shanghai for 2026: IIT, pension, medical, unemployment and housing fund
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 29 Sept 2026.Shanghai employees pay 8% pension, 2% medical and 0.5% unemployment insurance on a monthly base between ¥7,546 and ¥37,731 from July 2026, plus 5% to 7% into the housing provident fund. What is left after the ¥60,000 basic deduction is taxed at 3% to 45%. Enter your yearly salary to see the tax, each contribution and your monthly take-home pay.
| Gross a year | Tax and contributions | Net a year | Net a month |
|---|---|---|---|
| ¥120,000 | ¥22,380 | ¥97,620 | ¥8,135 |
| ¥180,000 | ¥37,830 | ¥142,170 | ¥11,848 |
| ¥240,000 | ¥53,280 | ¥186,720 | ¥15,560 |
| ¥360,000 | ¥93,480 | ¥266,520 | ¥22,210 |
| ¥480,000 | ¥132,506 | ¥347,494 | ¥28,958 |
| ¥720,000 | ¥200,545 | ¥519,455 | ¥43,288 |
¥186,720
¥15,560 a month, over 12 monthsAn estimate without special additional deductions, not tax advice.
| Out of ¥240,000 | A year | A month | Share |
|---|---|---|---|
| Individual income taxAnnual 3%-45% table on ¥138,000: salary less the ¥60,000 basic deduction and the contributions below. | ¥11,280.00 | ¥940.00 | 4.7% |
| Pension insurance8% of a monthly base between ¥7,546 and ¥37,731 (Shanghai, from July 2026). | ¥19,200.00 | ¥1,600.00 | 8% |
| Medical insurance2% of the same base. | ¥4,800.00 | ¥400.00 | 2% |
| Unemployment insurance0.5% of the same base. | ¥1,200.00 | ¥100.00 | 0.5% |
| Housing provident fund7% of a monthly base between ¥2,690 and ¥37,731; it stays yours, in your fund account. | ¥16,800.00 | ¥1,400.00 | 7% |
| Take-home pay | ¥186,720.00 | ¥15,560.00 | 77.8% |
2026 · Rates and rules read from the sources listed on this page (the earliest on 29 Sept 2026); they may have changed since.
City opens on Shanghai, with its July 2026 contribution base shown beneath it.
Type your annual salary in Gross salary a year.
Set the Housing fund rate between 5% and 7%, the range Shanghai allows.
Read Net a month and Contributions and housing fund, and check Line by line for each insurance.
This calculator follows a salary in mainland China for 2026 from gross to net, for a resident employee in Beijing or Shanghai with only a salary.
Contributions come first. Employees pay 8% into basic pension, 2% into basic medical insurance and 0.5% into unemployment insurance. Beijing adds 3 yuan a month for the large medical expenses fund. Each is charged on the monthly salary, but never on less than the city's floor or more than its cap: from July 2026 that is 7,270 to 36,348 yuan in Beijing and 7,546 to 37,731 yuan in Shanghai. The housing provident fund takes another 5% to 12% in Beijing and 5% to 7% in Shanghai, at the rate your employer picks. It is paid into your own fund account, so it is savings you can draw for housing rather than a tax.
What it does not do. Special additional deductions for children, education, rent, mortgage interest, elderly care and serious illness are not included, and they lower the tax for many people. A year-end bonus taxed on its own, supplementary housing funds, enterprise annuities and the rules for foreign employees are not modelled. The July 2026 bases are applied to the whole year, while January to June 2026 used slightly lower 2025 limits. The Shanghai housing fund cap is three times the 2025 average wage, as its regulation sets it. Sources are listed on the page, checked on 29 September 2026. An estimate, not tax advice.
The rest of the article, and all 6 questions about China Income Tax Calculator 2026, are on the China Income Tax Calculator 2026 page.
A salary of 240,000 yuan a year in Beijing with a 7% housing fund pays 42,036 yuan in contributions and 11,276.40 yuan individual income tax in 2026, before any special additional deductions. That leaves about 186,688 yuan a year, or 15,557 yuan a month, roughly 78% of the gross salary.
Comprehensive income is taxed yearly at 3% up to 36,000 yuan, 10% to 144,000, 20% to 300,000, 25% to 420,000, 30% to 660,000, 35% to 960,000 and 45% above. The brackets apply after the 60,000 yuan basic deduction, the social insurance and housing fund contributions and any special additional deductions.
Income tax starts once salary minus contributions passes the 60,000 yuan basic deduction. In Beijing, with a 7% housing fund and contributions on the 7,270 yuan floor, that happens at a gross salary of about 74,500 yuan a year. Special additional deductions, such as for children or rent, push the point higher.
From 1 July 2026 the monthly base runs from 7,270 to 36,348 yuan in Beijing and from 7,546 to 37,731 yuan in Shanghai. Salaries below the floor pay on the floor and salaries above the cap pay on the cap. The limits are 60% and 300% of the previous year's average wage in each city.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about China Income Tax Calculator 2026 and anybody who knows can answer. No account needed.
Same job, other tools: Nigeria Tax Calculator 2026 – Nigeria income tax calculator for 2026: the new bands, reliefs and take-home pay · Scotland Income Tax Calculator – Scottish income tax for 2026-27 across all six bands, with National Insurance · California Income Tax Calculator – California salary after federal tax, state tax at 1% to 12.3%, SDI and FICA · New York Paycheck Calculator – New York take-home per paycheck, with New York City or Yonkers tax if you live there · Alberta Income Tax Calculator – Alberta take-home pay for 2026 with the 8% bracket and the $22,769 personal amount.
On the related tools: Spain Net Salary Calculator – Sueldo bruto a neto in Spain for 2026, over 12 or 14 payments.
In the collection Salary Calculators by Country.