Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 104
Contributions to OASI, DI, APG
- CHF 5.24
Unemployment insurance
- CHF 1.04
Non-occupational Accident Insurance
- CHF 0.04
Total tax
- CHF 6.32
Net pay
* CHF 97.68
Marginal tax rate
7.9%
Average tax rate
6.1%
93.9%
Net pay
6.1%
Total tax
Total tax
Net pay
The Taxberg
CHF 97.68
Net pay
CHF 15.47
Tax the employer pays
CHF 6.32
Tax you pay
Total tax paid
CHF 21.79
Did you know your employer also pays tax on your salary? It costs the employer CHF 15.47 to pay you CHF 104. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.10 goes to the government.
Real tax rate
18.2%
So, with you and the employer both paying tax, what used to be a 6.1% tax rate now rises to 18.2%, meaning your real tax rate is actually 12.1% higher than what it seemed at first.
Summary
If you make CHF 104 a year living in the region of Bern, Switzerland, you will be taxed CHF 6.32. That means that your net pay will be CHF 97.68 per year, or CHF 8.14 per month. Your average tax rate is 6.1% and your marginal tax rate is 7.9%. 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 7.94, hence, your net pay will only increase by CHF 92.06.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 921 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'603 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CHF 104
0.0%
1
Germany
CHF 104
0.0%
2
Austria
CHF 104
0.0%
3
Ireland
CHF 104
0.0%
4
Sweden
CHF 104
0.0%
5
Norway
CHF 104
0.0%
6
Spain
CHF 97
6.4%
7
Italy
CHF 94
9.2%
8
France
CHF 94
9.7%
9
Czech Republic
CHF 93
11.0%
10
Luxembourg
CHF 93
11.1%
11
Russia
CHF 90
13.0%
12
Hungary
CHF 85
18.5%
13
Ukraine
CHF 84
19.5%
14
Poland
CHF 82
21.5%
15
Greece
CHF 81
21.9%
16
Portugal
CHF 77
25.6%
17
Switzerland
CHF 74
29.2%
18
Finland
CHF 72
30.8%
19
Belgium
CHF 71
32.0%
20
Netherlands
CHF 66
37.0%
21
Romania
CHF 61
41.5%
22
Denmark
CHF 0
100.0%
23
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North America
Country 
Net pay
Average tax
Rank
Canada
CHF 102
1.6%
1
USA
CHF 95
8.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CHF 104
0.0%
1
Singapore
CHF 104
0.0%
2
Hong Kong
CHF 104
0.0%
3
Thailand
CHF 99
5.0%
4
Indonesia
CHF 95
8.8%
5
Taiwan
CHF 95
8.9%
6
Pakistan
CHF 94
9.2%
7
South Korea
CHF 93
10.7%
8
New Zealand
CHF 92
11.9%
9
India
CHF 92
12.0%
10
China
CHF 90
13.2%
11
Vietnam
CHF 88
15.0%
12
Malaysia
CHF 88
15.3%
13
Japan
CHF 85
18.7%
14
Kazakhstan
CHF 82
20.8%
15
Philippines
CHF 71
31.3%
16
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Latin America
Country 
Net pay
Average tax
Rank
Mexico
CHF 102
2.4%
1
Brazil
CHF 96
7.5%
2
Puerto Rico
CHF 96
8.0%
3
Colombia
CHF 96
8.0%
4
Ecuador
CHF 94
9.5%
5
Guatemala
CHF 94
9.6%
6
Costa Rica
CHF 93
10.5%
7
Panama
CHF 93
11.0%
8
Peru
CHF 91
12.5%
9
Argentina
CHF 86
17.0%
10
Chile
CHF 86
17.6%
11
Uruguay
CHF 85
18.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 103
1.0%
1
Uganda
CHF 99
5.0%
2
Ghana
CHF 98
5.5%
3
Zambia
CHF 98
6.0%
4
Morocco
CHF 97
6.7%
5
Ivory Coast
CHF 96
7.5%
6
Angola
CHF 94
9.4%
7
Senegal
CHF 94
9.8%
8
Cameroon
CHF 88
15.6%
9
Nigeria
CHF 87
16.8%
10
Mozambique
CHF 83
20.1%
11
Kenya
CHF 75
27.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
Egypt
CHF 104
0.0%
1
Saudi Arabia
CHF 104
0.0%
2
United Arab Emirates
CHF 99
5.0%
3
Qatar
CHF 99
5.0%
4
Lebanon
CHF 96
7.4%
5
Bahrain
CHF 96
8.0%
6
Oman
CHF 96
8.0%
7
Kuwait
CHF 93
11.0%
8
Israel
CHF 90
13.2%
9
Turkey
CHF 88
15.8%
10
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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.