Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 23'296
Direct Federal Tax
- CHF 25.05
Cantonal tax
- CHF 684
Communal tax
- CHF 348
Church tax
- CHF 62.28
Contributions to OASI, DI, APG
- CHF 1'235
Unemployment insurance
- CHF 256
Non-occupational Accident Insurance
- CHF 93.18
Pension fund contributions
- CHF 118
Total tax
- CHF 2'822
Net pay
* CHF 20'474
Marginal tax rate
29.5%
Average tax rate
12.1%
87.9%
Net pay
12.1%
Total tax
Total tax
Net pay
The Taxberg
CHF 20'474
Net pay
CHF 3'667
Tax the employer pays
CHF 2'822
Tax you pay
Total tax paid
CHF 6'489
Did you know your employer also pays tax on your salary? It costs the employer CHF 3'667 to pay you CHF 23'296. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.79 goes to the government.
Real tax rate
24.1%
So, with you and the employer both paying tax, what used to be a 12.1% tax rate now rises to 24.1%, meaning your real tax rate is actually 12% higher than what it seemed at first.
Summary
If you make CHF 23'296 a year living in the region of Bern, Switzerland, you will be taxed CHF 2'822. That means that your net pay will be CHF 20'474 per year, or CHF 1'706 per month. Your average tax rate is 12.1% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
St. Gallen
CHF 20'951
10.1%
1
Zurich
CHF 20'933
10.1%
2
Solothurn
CHF 20'867
10.4%
3
App. Ausserrhoden
CHF 20'653
11.3%
4
Bern
CHF 20'474
12.1%
5
Basel-Stadt
CHF 21'569
7.4%
6
Graubünden
CHF 21'555
7.5%
7
Vaud
CHF 21'553
7.5%
8
Geneva
CHF 21'518
7.6%
9
Zug
CHF 21'518
7.6%
10
Aargau
CHF 21'424
8.0%
11
Thurgau
CHF 21'285
8.6%
12
Ticino
CHF 21'258
8.7%
13
Valais
CHF 21'174
9.1%
14
Schaffhausen
CHF 21'136
9.3%
15
Schwyz
CHF 21'106
9.4%
16
Lucerne
CHF 21'086
9.5%
17
Fribourg
CHF 21'061
9.6%
18
Jura
CHF 21'056
9.6%
19
Nidwalden
CHF 21'045
9.7%
20
Basel-Landschaft
CHF 21'007
9.8%
21
Glarus
CHF 21'011
9.8%
22
Obwalden
CHF 21'020
9.8%
23
Uri
CHF 21'003
9.8%
24
App. Innerrhoden
CHF 20'990
9.9%
25
Neuchâtel
CHF 21'001
9.9%
26
Show more
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CHF 20'933
10.1%
1
Ireland
CHF 20'523
11.9%
2
United Kingdom
CHF 20'282
12.9%
3
Russia
CHF 20'268
13.0%
4
France
CHF 19'785
15.1%
5
Norway
CHF 19'080
18.1%
6
Hungary
CHF 18'986
18.5%
7
Luxembourg
CHF 18'899
18.9%
8
Ukraine
CHF 18'753
19.5%
9
Austria
CHF 18'737
19.6%
10
Spain
CHF 18'538
20.4%
11
Czech Republic
CHF 18'379
21.1%
12
Italy
CHF 16'838
27.7%
13
Sweden
CHF 16'748
28.1%
14
Greece
CHF 16'744
28.1%
15
Germany
CHF 16'672
28.4%
16
Poland
CHF 15'973
31.4%
17
Denmark
CHF 15'620
33.0%
18
Finland
CHF 15'380
34.0%
19
Portugal
CHF 14'938
35.9%
20
Netherlands
CHF 14'660
37.1%
21
Belgium
CHF 13'790
40.8%
22
Romania
CHF 13'628
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CHF 19'332
17.0%
1
Canada
CHF 17'267
25.9%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 21'925
5.9%
1
Taiwan
CHF 20'861
10.5%
2
Thailand
CHF 20'610
11.5%
3
Australia
CHF 20'401
12.4%
4
South Korea
CHF 19'503
16.3%
5
New Zealand
CHF 19'410
16.7%
6
Pakistan
CHF 18'713
19.7%
7
Indonesia
CHF 18'675
19.8%
8
Kazakhstan
CHF 18'639
20.0%
9
Singapore
CHF 18'385
21.1%
10
Japan
CHF 18'365
21.2%
11
Malaysia
CHF 18'328
21.3%
12
Philippines
CHF 17'632
24.3%
13
Vietnam
CHF 16'993
27.1%
14
China
CHF 16'115
30.8%
15
India
CHF 15'272
34.5%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 21'062
9.6%
1
Puerto Rico
CHF 20'606
11.6%
2
Costa Rica
CHF 20'547
11.8%
3
Ecuador
CHF 19'956
14.3%
4
Colombia
CHF 19'261
17.3%
5
Panama
CHF 19'078
18.1%
6
Chile
CHF 18'759
19.5%
7
Mexico
CHF 18'134
22.2%
8
Peru
CHF 17'853
23.4%
9
Brazil
CHF 17'384
25.4%
10
Uruguay
CHF 16'868
27.6%
11
Argentina
CHF 15'136
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 18'500
20.6%
1
Angola
CHF 17'100
26.6%
2
Mozambique
CHF 17'079
26.7%
3
Kenya
CHF 16'753
28.1%
4
Ghana
CHF 16'289
30.1%
5
Ivory Coast
CHF 16'265
30.2%
6
Morocco
CHF 16'107
30.9%
7
Nigeria
CHF 15'955
31.5%
8
Uganda
CHF 15'401
33.9%
9
Cameroon
CHF 15'269
34.5%
10
Senegal
CHF 14'985
35.7%
11
Zambia
CHF 14'584
37.4%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 22'131
5.0%
1
Qatar
CHF 22'131
5.0%
2
Bahrain
CHF 21'432
8.0%
3
Oman
CHF 21'432
8.0%
4
Saudi Arabia
CHF 20'966
10.0%
5
Kuwait
CHF 20'733
11.0%
6
Israel
CHF 19'666
15.6%
7
Egypt
CHF 17'715
24.0%
8
Lebanon
CHF 17'639
24.3%
9
Turkey
CHF 13'735
41.0%
10
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.