Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 5'500
Church tax
- CHF 18
Contributions to OASI, DI, APG
- CHF 292
Unemployment insurance
- CHF 60.50
Non-occupational Accident Insurance
- CHF 22
Total tax
- CHF 392
Net pay
* CHF 5'108
Marginal tax rate
7.4%
Average tax rate
7.1%
92.9%
Net pay
7.1%
Total tax
Total tax
Net pay
Summary
If you make CHF 5'500 a year living in the region of Basel-Landschaft, Switzerland, you will be taxed CHF 392. That means that your net pay will be CHF 5'108 per year, or CHF 426 per month. Your average tax rate is 7.1% and your marginal tax rate is 7.4%. 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 7.40, hence, your net pay will only increase by CHF 92.60.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 926 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'630 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.