Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 159'900
Direct Federal Tax
- CHF 6'194
Cantonal tax
- CHF 18'836
Communal tax
- CHF 9'589
Church tax
- CHF 1'719
Contributions to OASI, DI, APG
- CHF 8'475
Unemployment insurance
- CHF 1'689
Non-occupational Accident Insurance
- CHF 593
Pension fund contributions
- CHF 5'633
Total tax
- CHF 52'727
Net pay
* CHF 107'173
Marginal tax rate
43.4%
Average tax rate
33.0%
67.0%
Net pay
33.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 159'900 a year living in the region of Bern, Switzerland, you will be taxed CHF 52'727. That means that your net pay will be CHF 107'173 per year, or CHF 8'931 per month. Your average tax rate is 33.0% and your marginal tax rate is 43.4%. 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 43.37, hence, your net pay will only increase by CHF 56.63.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 566 of net incomes. A CHF 5'000 bonus will generate an extra CHF 2'832 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.