Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 100'100
Direct Federal Tax
- CHF 1'903
Cantonal tax
- CHF 9'373
Communal tax
- CHF 6'092
Church tax
- CHF 611
Contributions to OASI, DI, APG
- CHF 5'305
Unemployment insurance
- CHF 1'101
Non-occupational Accident Insurance
- CHF 400
Pension fund contributions
- CHF 3'540
Total tax
- CHF 28'324
Net pay
* CHF 71'776
Marginal tax rate
41.3%
Average tax rate
28.3%
71.7%
Net pay
28.3%
Total tax
Total tax
Net pay
Summary
If you make CHF 100'100 a year living in the region of Basel-Landschaft, Switzerland, you will be taxed CHF 28'324. That means that your net pay will be CHF 71'776 per year, or CHF 5'981 per month. Your average tax rate is 28.3% and your marginal tax rate is 41.3%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of CHF 100 in your salary will be taxed CHF 41.28, hence, your net pay will only increase by CHF 58.72.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 587 of net incomes. A CHF 5'000 bonus will generate an extra CHF 2'936 of net incomes.
NOTE* Withholding is calculated based on the Basel-Landschaft tables of Switzerland, 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.