Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 107'748
Direct Federal Tax
- CHF 2'342
Cantonal tax
- CHF 10'991
Communal tax
- CHF 5'596
Church tax
- CHF 1'003
Contributions to OASI, DI, APG
- CHF 5'711
Unemployment insurance
- CHF 1'185
Non-occupational Accident Insurance
- CHF 431
Pension fund contributions
- CHF 3'807
Total tax
- CHF 31'065
Net pay
* CHF 76'683
Marginal tax rate
38.0%
Average tax rate
28.8%
71.2%
Net pay
28.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 107'748 a year living in the region of Bern, Switzerland, you will be taxed CHF 31'065. That means that your net pay will be CHF 76'683 per year, or CHF 6'390 per month. Your average tax rate is 28.8% 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.