Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 119'988
Direct Federal Tax
- CHF 3'045
Cantonal tax
- CHF 12'772
Communal tax
- CHF 6'502
Church tax
- CHF 1'166
Contributions to OASI, DI, APG
- CHF 6'359
Unemployment insurance
- CHF 1'320
Non-occupational Accident Insurance
- CHF 480
Pension fund contributions
- CHF 4'236
Total tax
- CHF 35'880
Net pay
* CHF 84'108
Marginal tax rate
41.1%
Average tax rate
29.9%
70.1%
Net pay
29.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 119'988 a year living in the region of Bern, Switzerland, you will be taxed CHF 35'880. That means that your net pay will be CHF 84'108 per year, or CHF 7'009 per month. Your average tax rate is 29.9% and your marginal tax rate is 41.1%. 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 41.12, hence, your net pay will only increase by CHF 58.88.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 589 of net incomes. A CHF 5'000 bonus will generate an extra CHF 2'944 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.