Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 109'921
Direct Federal Tax
- CHF 2'466
Cantonal tax
- CHF 11'289
Communal tax
- CHF 5'747
Church tax
- CHF 1'030
Contributions to OASI, DI, APG
- CHF 5'826
Unemployment insurance
- CHF 1'209
Non-occupational Accident Insurance
- CHF 440
Pension fund contributions
- CHF 3'883
Total tax
- CHF 31'891
Net pay
* CHF 78'030
Marginal tax rate
38.3%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 109'921 a year living in the region of Bern, Switzerland, you will be taxed CHF 31'891. That means that your net pay will be CHF 78'030 per year, or CHF 6'503 per month. Your average tax rate is 29.0% and your marginal tax rate is 38.4%. 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 38.35, hence, your net pay will only increase by CHF 61.65.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 617 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'083 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.