Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 24'800
Direct Federal Tax
- CHF 36.48
Cantonal tax
- CHF 857
Communal tax
- CHF 436
Church tax
- CHF 77.92
Contributions to OASI, DI, APG
- CHF 1'314
Unemployment insurance
- CHF 273
Non-occupational Accident Insurance
- CHF 99.20
Pension fund contributions
- CHF 172
Total tax
- CHF 3'266
Net pay
* CHF 21'534
Marginal tax rate
29.5%
Average tax rate
13.2%
86.8%
Net pay
13.2%
Total tax
Total tax
Net pay
Summary
If you make CHF 24'800 a year living in the region of Bern, Switzerland, you will be taxed CHF 3'266. That means that your net pay will be CHF 21'534 per year, or CHF 1'795 per month. Your average tax rate is 13.2% 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.