Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 117'608
Direct Federal Tax
- CHF 2'908
Cantonal tax
- CHF 12'421
Communal tax
- CHF 6'324
Church tax
- CHF 1'134
Contributions to OASI, DI, APG
- CHF 6'233
Unemployment insurance
- CHF 1'294
Non-occupational Accident Insurance
- CHF 470
Pension fund contributions
- CHF 4'152
Total tax
- CHF 34'937
Net pay
* CHF 82'671
Marginal tax rate
39.6%
Average tax rate
29.7%
70.3%
Net pay
29.7%
Total tax
Total tax
Net pay
Summary
If you make CHF 117'608 a year living in the region of Bern, Switzerland, you will be taxed CHF 34'937. That means that your net pay will be CHF 82'671 per year, or CHF 6'889 per month. Your average tax rate is 29.7% and your marginal tax rate is 39.6%. 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 39.64, hence, your net pay will only increase by CHF 60.36.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 604 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'018 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.