Salary Rate
Year
Month
Semimonthly
Week
Day
Hour
Withholding
Salary
CHF 50'000
Direct Federal Tax
- CHF 252
Cantonal tax
- CHF 3'914
Communal tax
- CHF 1'969
Church tax
- CHF 235
Old age and invalidity
- CHF 2'562
Unemployment insurance
- CHF 550
Total tax
- CHF 9'482
Net pay
* CHF 40'518
Marginal tax rate
28.7%
Average tax rate
19.0%
81.0%
Net pay
19.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 50'000 a year living in the region of Bern, Switzerland, you will be taxed CHF 9'482. That means that your net pay will be CHF 40'518 per year, or CHF 3'377 per month. Your average tax rate is 19.0% 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 28.70, hence, your net pay will only increase by CHF 71.30.
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 3'565 of net incomes.
NOTE* Withholding is calculated based on the Bern 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.