Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 120'120
Direct Federal Tax
- CHF 3'055
Cantonal tax
- CHF 12'792
Communal tax
- CHF 6'512
Church tax
- CHF 1'168
Contributions to OASI, DI, APG
- CHF 6'366
Unemployment insurance
- CHF 1'321
Non-occupational Accident Insurance
- CHF 480
Pension fund contributions
- CHF 4'240
Total tax
- CHF 35'935
Net pay
* CHF 84'185
Marginal tax rate
41.3%
Average tax rate
29.9%
70.1%
Net pay
29.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 120'120 a year living in the region of Bern, Switzerland, you will be taxed CHF 35'935. That means that your net pay will be CHF 84'185 per year, or CHF 7'015 per month. Your average tax rate is 29.9% and your marginal tax rate is 41.3%. 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 41.32, hence, your net pay will only increase by CHF 58.68.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 587 of net incomes. A CHF 5'000 bonus will generate an extra CHF 2'934 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.