Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 21'600
Direct Federal Tax
- CHF 12.16
Cantonal tax
- CHF 490
Communal tax
- CHF 249
Church tax
- CHF 44.64
Contributions to OASI, DI, APG
- CHF 1'145
Unemployment insurance
- CHF 238
Non-occupational Accident Insurance
- CHF 86.40
Pension fund contributions
- CHF 57.28
Total tax
- CHF 2'322
Net pay
* CHF 19'278
Marginal tax rate
29.5%
Average tax rate
10.8%
89.3%
Net pay
10.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 21'600 a year living in the region of Bern, Switzerland, you will be taxed CHF 2'322. That means that your net pay will be CHF 19'278 per year, or CHF 1'607 per month. Your average tax rate is 10.8% and your marginal tax rate is 29.5%. 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 29.50, hence, your net pay will only increase by CHF 70.50.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 705 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'525 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.