Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 118'464
Direct Federal Tax
- CHF 2'958
Cantonal tax
- CHF 12'548
Communal tax
- CHF 6'388
Church tax
- CHF 1'145
Contributions to OASI, DI, APG
- CHF 6'279
Unemployment insurance
- CHF 1'303
Non-occupational Accident Insurance
- CHF 474
Pension fund contributions
- CHF 4'182
Total tax
- CHF 35'276
Net pay
* CHF 83'188
Marginal tax rate
39.6%
Average tax rate
29.8%
70.2%
Net pay
29.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 118'464 a year living in the region of Bern, Switzerland, you will be taxed CHF 35'276. That means that your net pay will be CHF 83'188 per year, or CHF 6'932 per month. Your average tax rate is 29.8% 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.