Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 100'104
Direct Federal Tax
- CHF 1'903
Cantonal tax
- CHF 9'941
Communal tax
- CHF 5'061
Church tax
- CHF 907
Contributions to OASI, DI, APG
- CHF 5'306
Unemployment insurance
- CHF 1'101
Non-occupational Accident Insurance
- CHF 400
Pension fund contributions
- CHF 3'540
Total tax
- CHF 28'160
Net pay
* CHF 71'944
Marginal tax rate
38.0%
Average tax rate
28.1%
71.9%
Net pay
28.1%
Total tax
Total tax
Net pay
Summary
If you make CHF 100'104 a year living in the region of Bern, Switzerland, you will be taxed CHF 28'160. That means that your net pay will be CHF 71'944 per year, or CHF 5'995 per month. Your average tax rate is 28.1% and your marginal tax rate is 38.0%. 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 38.01, hence, your net pay will only increase by CHF 61.99.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 620 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'100 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.