Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 24'996
Direct Federal Tax
- CHF 37.97
Cantonal tax
- CHF 880
Communal tax
- CHF 448
Church tax
- CHF 79.96
Contributions to OASI, DI, APG
- CHF 1'325
Unemployment insurance
- CHF 275
Non-occupational Accident Insurance
- CHF 99.98
Pension fund contributions
- CHF 179
Total tax
- CHF 3'324
Net pay
* CHF 21'672
Marginal tax rate
25.0%
Average tax rate
13.3%
86.7%
Net pay
13.3%
Total tax
Total tax
Net pay
Summary
If you make CHF 24'996 a year living in the region of Bern, Switzerland, you will be taxed CHF 3'324. That means that your net pay will be CHF 21'672 per year, or CHF 1'806 per month. Your average tax rate is 13.3% and your marginal tax rate is 25.0%. 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 25.03, hence, your net pay will only increase by CHF 74.97.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 750 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'749 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.