Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 108'763
Direct Federal Tax
- CHF 2'400
Cantonal tax
- CHF 11'130
Communal tax
- CHF 5'667
Church tax
- CHF 1'016
Contributions to OASI, DI, APG
- CHF 5'764
Unemployment insurance
- CHF 1'196
Non-occupational Accident Insurance
- CHF 435
Pension fund contributions
- CHF 3'843
Total tax
- CHF 31'451
Net pay
* CHF 77'312
Marginal tax rate
38.0%
Average tax rate
28.9%
71.1%
Net pay
28.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 108'763 a year living in the region of Bern, Switzerland, you will be taxed CHF 31'451. That means that your net pay will be CHF 77'312 per year, or CHF 6'443 per month. Your average tax rate is 28.9% 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.