Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 22'992
Direct Federal Tax
- CHF 22.74
Cantonal tax
- CHF 649
Communal tax
- CHF 331
Church tax
- CHF 59.12
Contributions to OASI, DI, APG
- CHF 1'219
Unemployment insurance
- CHF 253
Non-occupational Accident Insurance
- CHF 91.97
Pension fund contributions
- CHF 107
Total tax
- CHF 2'733
Net pay
* CHF 20'259
Marginal tax rate
29.5%
Average tax rate
11.9%
88.1%
Net pay
11.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 22'992 a year living in the region of Bern, Switzerland, you will be taxed CHF 2'733. That means that your net pay will be CHF 20'259 per year, or CHF 1'688 per month. Your average tax rate is 11.9% 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.
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CHF 20'691
10.0%
1
Ireland
CHF 20'325
11.6%
2
United Kingdom
CHF 20'079
12.7%
3
Russia
CHF 20'003
13.0%
4
France
CHF 19'541
15.0%
5
Norway
CHF 18'880
17.9%
6
Hungary
CHF 18'738
18.5%
7
Luxembourg
CHF 18'682
18.8%
8
Austria
CHF 18'526
19.4%
9
Ukraine
CHF 18'509
19.5%
10
Spain
CHF 18'326
20.3%
11
Czech Republic
CHF 18'154
21.0%
12
Italy
CHF 16'665
27.5%
13
Greece
CHF 16'546
28.0%
14
Sweden
CHF 16'544
28.0%
15
Germany
CHF 16'500
28.2%
16
Poland
CHF 15'779
31.4%
17
Denmark
CHF 15'415
33.0%
18
Finland
CHF 15'191
33.9%
19
Portugal
CHF 14'773
35.8%
20
Netherlands
CHF 14'468
37.1%
21
Belgium
CHF 13'663
40.6%
22
Romania
CHF 13'450
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CHF 19'107
16.9%
1
Canada
CHF 17'051
25.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 21'648
5.8%
1
Taiwan
CHF 20'598
10.4%
2
Thailand
CHF 20'367
11.4%
3
Australia
CHF 20'161
12.3%
4
South Korea
CHF 19'265
16.2%
5
New Zealand
CHF 19'163
16.7%
6
Pakistan
CHF 18'508
19.5%
7
Indonesia
CHF 18'453
19.7%
8
Kazakhstan
CHF 18'393
20.0%
9
Singapore
CHF 18'152
21.1%
10
Japan
CHF 18'149
21.1%
11
Malaysia
CHF 18'128
21.2%
12
Philippines
CHF 17'427
24.2%
13
Vietnam
CHF 16'789
27.0%
14
China
CHF 15'963
30.6%
15
India
CHF 15'099
34.3%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 20'787
9.6%
1
Puerto Rico
CHF 20'353
11.5%
2
Costa Rica
CHF 20'302
11.7%
3
Ecuador
CHF 19'722
14.2%
4
Colombia
CHF 19'048
17.2%
5
Panama
CHF 18'848
18.0%
6
Chile
CHF 18'520
19.5%
7
Mexico
CHF 17'926
22.0%
8
Peru
CHF 17'625
23.4%
9
Brazil
CHF 17'164
25.4%
10
Uruguay
CHF 16'662
27.5%
11
Argentina
CHF 14'939
35.0%
12
Show more
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.