Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 105'000
Direct Federal Tax
- CHF 2'184
Cantonal tax
- CHF 10'614
Communal tax
- CHF 5'404
Church tax
- CHF 969
Contributions to OASI, DI, APG
- CHF 5'565
Unemployment insurance
- CHF 1'155
Non-occupational Accident Insurance
- CHF 420
Pension fund contributions
- CHF 3'711
Total tax
- CHF 30'021
Net pay
* CHF 74'980
Marginal tax rate
38.0%
Average tax rate
28.6%
71.4%
Net pay
28.6%
Total tax
Total tax
Net pay
Summary
If you make CHF 105'000 a year living in the region of Bern, Switzerland, you will be taxed CHF 30'021. That means that your net pay will be CHF 74'980 per year, or CHF 6'248 per month. Your average tax rate is 28.6% 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.