Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 120'900
Direct Federal Tax
- CHF 3'113
Cantonal tax
- CHF 12'907
Communal tax
- CHF 6'571
Church tax
- CHF 1'178
Contributions to OASI, DI, APG
- CHF 6'408
Unemployment insurance
- CHF 1'330
Non-occupational Accident Insurance
- CHF 484
Pension fund contributions
- CHF 4'268
Total tax
- CHF 36'257
Net pay
* CHF 84'643
Marginal tax rate
41.3%
Average tax rate
30.0%
70.0%
Net pay
30.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 120'900 a year living in the region of Bern, Switzerland, you will be taxed CHF 36'257. That means that your net pay will be CHF 84'643 per year, or CHF 7'054 per month. Your average tax rate is 30.0% 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.