Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 38'000
Direct Federal Tax
- CHF 128
Cantonal tax
- CHF 1'403
Communal tax
- CHF 912
Church tax
- CHF 226
Contributions to OASI, DI, APG
- CHF 2'014
Unemployment insurance
- CHF 418
Non-occupational Accident Insurance
- CHF 152
Pension fund contributions
- CHF 645
Total tax
- CHF 5'897
Net pay
* CHF 32'103
Marginal tax rate
28.7%
Average tax rate
15.5%
84.5%
Net pay
15.5%
Total tax
Total tax
Net pay
Summary
If you make CHF 38'000 a year living in the region of Basel-Landschaft, Switzerland, you will be taxed CHF 5'897. That means that your net pay will be CHF 32'103 per year, or CHF 2'675 per month. Your average tax rate is 15.5% and your marginal tax rate is 28.7%. 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 28.74, hence, your net pay will only increase by CHF 71.26.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 713 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'563 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.