Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 18'400
Cantonal tax
- CHF 183
Communal tax
- CHF 92.80
Church tax
- CHF 16.80
Contributions to OASI, DI, APG
- CHF 975
Unemployment insurance
- CHF 202
Non-occupational Accident Insurance
- CHF 73.60
Total tax
- CHF 1'543
Net pay
* CHF 16'857
Marginal tax rate
18.6%
Average tax rate
8.4%
91.6%
Net pay
8.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 18'400 a year living in the region of Bern, Switzerland, you will be taxed CHF 1'543. That means that your net pay will be CHF 16'857 per year, or CHF 1'405 per month. Your average tax rate is 8.4% and your marginal tax rate is 18.6%. 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 18.60, hence, your net pay will only increase by CHF 81.40.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 814 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'070 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.